describe little more for each question

Fantastic sicy toure pty Ltd Performance Report for the month of April 2020 Famula flexible Actual (32000 budget (per-air " variance air - km ) static budget ( 350Doour_kem) Passenger revenue $3:50 Lese - Variable costs $ 142000 $12 2500 $10500 0 Fuel 0 . 50 Aircraft maintenance 0.75 47000 23500 14500 50 0 P flight crew salaries 0- 40 26250 2750 F Selling 2 adro . 0 . 30 14000 900 P 2490D 280 00 Total variable exglens $ 2.45 3100 F $78500 $ 85750 $7250 F conkey bution margin | $ 1. 05 $33500 $ 36750 $ 3250 0 Lee! fixed cost- Depp on aircraft $2900 $2900 $ 2900 Landing fees 900 1000 900 100 V Supervisory salaries 900 0 8600 900 0 400 F selling ) adro. 21000 12400 AAOOD 1400 U Total fixed expenses $23800 $ 2490D d 23200 $410 0 U Net profit $ 8600 $ 12950 $4350 0 1) Explain why the company's April net profit was only about two- thirds of the expected level, despite several favourable vanable ex pense variance chown in the performance report. 2) Explain why the original performance ( variance report prepared by the manager a Aircraft operations is misleading. [) Milinda Jenkins presented her revised performance report to Robert smith along with the explanation why the original performance report was mideading. Robert did not take it well . He complained b mirandas interference. * what are Miranda's ethical obligations as a CPA in this matter? what should she do