You have just been hired by FAB Corporation, the manufacturer of a revolutionary new garage door opening device. The president asked you to review the company$$s costing system and $$do what you can to help us get better control of our manufacturing overhead costs.$$ You find the company has never used a flexible budget, and you suggest preparing such a budget would be an excellent first step in overhead planning and control.

After much effort and analysis, you estimated the following cost formulas and gathered the following actual cost data for March:administrative staff and to save costs, the university operates a motor pool. The motor pool's monthly planning budget is based on

operating $21$ vehicles; however, for the month of March, the university purchased one additional vehicle. The motor pool furnishes

gasoline, oil, and other supplies for its automobiles. A mechanic does routine maintenance and minor repairs. Major repairs are

performed at a nearby commercial garage.

The following cost control report shows actual operating costs for March compared to that month's planning budget:

The planning budget was based on the following assumptions:

a$.$ $$0\mathrm{.}19$ per mile for gasoline.

b$.$ $$0\mathrm{.}08$ per mile for oil, minor repairs, and parts.

c$.$ $$28$ per automobile per month for outside repairs.

d$.$ $$64$ per automobile per month for insurance.

e$.$ $$8,610$ per month for salaries and benefits.

f$.$ $$189$ per automobile per month for depreciation.

The supervisor of the motor pool is unhappy with the report, claiming it paints an unfair picture of the motor pool's performance.

Required:

Calculate the spending variances for March.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero

variance$).$ Input all amounts as positive values.