Problem # $1$: Statewide College Fleet Management Efficiency Analysis

Background: Statewide College offers a broad range of adult education courses across multiple locations. To support its operations effectively and economically, the college manages a fleet service for transporting its teaching staff and administrators. In March, recognizing the need for additional capacity, the college expanded its fleet from $20$ to $21$ vehicles. The fleet service provides fuel, maintenance supplies, and logistical support. Routine servicing is managed in$-$house, while more significant repairs are outsourced to a specialized automotive service provider.

The data below represents the actual fleet operation costs for March compared to the planned budget. The planning budget figures were determined based on specific cost assumptions:

$\backslash$table$[[,$March Actual,$\backslash$table$[[$Planning$],[$Budget$]],($Over$)$ Under Budget$],[$Miles$...........,63,000,50,000,],[$Autos$..,21,20,],[$Gasoline$..,$$$9,350,$$$7,500,($$$1,850)$