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 $20$ 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{.}18$ per mile for gasoline.

b$.$ $$0\mathrm{.}07$ per mile for oil, minor repairs, and parts.

c$.$ $$29$ per automobile per month for outside repairs.

d$.$ $$65$ per automobile per month for insurance.

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

f$.$ $$190$ 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.