can u please help me fill in the rest , i posted this question before but didnt understand the results , to learn .

TipTop Flight School offers flying lessons at a small municipal airport. The school's owner and manager has been attempting to evaluate performance and control costs using a variance report that compares the planning budget to actual results. A recent variance report appears below: TipTop Flight School Variance Report For the Month Ended July 31 Actual Planning Results Budget Variances Lessons 185 180 $ 42,200 $ 41.400 5.900 F Revenue Expenses: Instructor wages Aircraft depreciation Fuel Maintenance Ground facility expenses Administration Total expense Net operating income 10.950 10, 800 150 U 7.400 7,200 2000 3,620 3,000 560 U 2.690 2,530 1600 2,130 2,170 40 F 3, 720 3,840 120 F 30, 520 29,600 920 U $11.848 $ 11,800 $ 40 F After several months of using these reports, the owner has become frustrated. For example, she is quite confident that instructor wages were very tightly controlled in July, but the report shows an unfavorable variance. The planning budget was developed using the following formulas, where a is the number of lessons sold: After several months of using these reports, the owner has become frustrated. For example, she is quite confident that instructor wages were very tightly controlled in July, but the report shows an unfavorable variance. The planning budget was developed using the following formulas, where is the number of lessons sold: Cost Formulas Revenue $2309 Instructor wages $604 Aircraft depreciation $409 Fuel $179 Maintenance $550 - S11 Ground facility expenses $1,450 + $40 Administration $3,300 + $39 Required: 2. Complete the flexible budget performance report for the school for July. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero variance). Input all amounts as positive values.) Required: 2. Complete the flexible budget performance report for the school for July (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (.e., zero variance). Input all amounts as positive values.) Tip Top Flight School Flexible Budget Performance Report For the Month Ended July 31 Actual Revenue and Spending Results Variances 185 Flexible Budget Revenue and Spending Variances Planning Budget 180 Lessons $ 42,350 $ 190 $ 180 $ 41.400 140 7.400 10 Revenue Expenses Instructor wages Aircraft depreciation Fuel Maintenance Ground facility expenses Administration Total expense Net operating income 10,960 7,400 3,620 2690 2130 3.720 30,520 $ 11,840 10.800 7,200 3,060 2,530 2,170 2,230 F 3,840 29 600 $ 11,800