PROBLEM $5.(18$ point$)$Convenient University offers continuing education programs throughout the state. The University operated a motor pool for use by the educators and those who travel to their program sites. The monthly planning budget is based on operating $20$ vehicles; however, for September, the University purchased an additional vehicle. The motor pool provides oil, gas, and other supplies for its vehicles. An in$-$house mechanic does routine maintenance and small repairs. Major repairs are done by a nearby garage.$$The following cost control report show actual operating costs as compared to the planning budget for September.$$Cost control Report September$$September ActualPlanning Budget$($Over$)$ under budgetMiles$63,00050,000$Autos$2120$Gasoline$ $9,350$$ $7,500$$ $(1,850)$Oil$,$ minor repairs, parts$2,3602,000(360)$Outside repairs$1,4201,50080$Insurance$2,1202,000(120)$Salaries & benefits$7,5407,5400$Vehicle Depreciation$5,2505,000(250)$Total$ $28,040$$ $25,540$$ $(2,500)$The budget was based on the following assumptionsa. $$ $$0\mathrm{.}15/$mile for gasolineb. $$ $$0\mathrm{.}04/$mile for oil, minor repairs, partsc. $$ $$75/$auto each month for outside repairs$$d$.$ $$100/$auto each month for insurancee. $$ $$7,540/$month for salaries and benefitsf.$$ $$250/$auto each month for depreciation$$The motor pool supervisor has been facing tough questions about cost overruns, but they believe this report is misleading about their performance. You are tasked with calculating the spending variances for September.A$.$ Gasoline spending varianceB.$$ Oil, minor repairs, parts spending varianceC. $$ Outside repairs spending varianceD.$$ Insurance spending varianceE. $$ Salaries & benefits spending varianceF. $$ Vehicle depreciation spending variance