You are aware that the motor pool manager's annual evaluation and prospects for promotion will be discussed at the meeting and that supporters will point to the fact that the September results indicate good performance. You have not formed an opinion of the motor pool manager's performance, but you would like to be prepared for the discussion you know will take place.

Required:

a$.$ Based on the Motor Pool Budget Report for September provided above, prepare an analysis of the manager's performance that you believe provides a reasonable assessment.

$\backslash$table$[[$Variable costs:,$\backslash$table$[[$Actual $($based on$],[95,400],[$miles$)]],$Cost Variances,$\backslash$table$[[$Flexible Budget$],[($based on $95,400],[$miles$)]],$Activity Variance,$\backslash$table$[[$Master Budget$],[($based on$],[106,000$ miles$)]]],[,,,],[$Gasoline$,$$$,19,{000}^{TT},,,$T$,$$$,19,300],[$Oil$,$ minor repairs, and so on$,,1,730,,,,,1,720],[$Outside repairs,,$1,310,,,\_,,1,300],[$Total variable costs,$$,22,040,,,,$$$,22,320],[$Fixed costs:$],[$Insurance$,$$$,2,854,7,,,$$$,2,840],[$Salaries and benefits,,$14,200,,,,,14,400],[$Depreciation$,,15,284,,,,,15,560],[$Total fixed costs,$$,32,338,,,,$$$,32,800],[$Total costs,$$,54,378,,,$L$,$$$,55,120]]$