Boyne University offers an extensive continuing education program in numerous cities. 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 $18$ 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:

Boyne University Motor PoolCost Control ReportFor the Month Ended March $31$March ActualPlanning Budget$($Over$)$ Under BudgetMiles$57,20049,200$Autos$1918$Gasoline$ $6,800$$ $5,904$$ $(896)$Oil$,$ minor repairs, parts$4,7704,428(342)$Outside repairs$770594(176)$Insurance$1,3651,242(123)$Salaries and benefits$8,6108,6100$Vehicle depreciation$3,6863,492(194)$Total$ $26,001$$ $24,270$$ $(1,731)$

The planning budget was based on the following assumptions:

$$0\mathrm{.}12$ per mile for gasoline.

$$0\mathrm{.}09$ per mile for oil, minor repairs, and parts.

$$33$ per automobile per month for outside repairs.

$$69$ per automobile per month for insurance.

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

$$194$ 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:

$1.$ 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.