Boyne University offers an extensive continuing education program in many

cities throughout the state. For the convenience of its faculty and

administrative staff and to save costs, the university operates a motor pool.

The motor pool's monthly planning budget is based on operating $24$ 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 of the

current year compared to the planning budget for March.

The planning budget was based on the following assumptions:

a$.$ $$0\mathrm{.}14$ per mile for gasoline.

b$.$ $$0\mathrm{.}12$ per mile for oil, minor repairs, and parts.

c$.$ $$36$ per automobile per month for outside repairs.

d$.$ $$72$ per automobile per month for insurance.

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

f$.$ $$197$ per automobile per month for depreciation.