Hello, can someone help me to under stand why i got the instructor wages wrong ? i posted a picture of my work as well to see my work and where I went wrong..

thank you!

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: TapTop Flight School Variance Report For the Month Ended July 31 Actual Results 165 Planning Budget Variances 160 Lessons $ 40, 930 $ 40,000 $ 930 Revenue Expenses: Instructor wages Aircraft depreciation Fuel Maintenance Ground facility expenses Administration Total expense Net operating income 11,330 11, 200 130 U 5, 610 5, 440 170 U 2,450 1,920 530 U 2,090 1, 960 130 U 1,915 1,940 25 F 3,635 3,720 B5 E 27, 030 26, 160 850 U $ 13,900 $ 13,820 $ BOF After several months of using such variance 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 $2504 $709 $349 Revenue Instructor wages Aircraft depreciation Fuel Maintenance Ground facility expenses Administration $129 $520 + 899 $1,300 + $19 $3,240 + $30 Answer is not complete. TipTop Flight School Flexible Budget Performance Report For the Month Ended July 31 Actual Revenue and Flexible Results Spending Variances Budget 165 165 Activity Variances Planning Budget 160 Lessons Revenue $ 40,930 IS 320 U > $ 41,250 S 1.250 > $ 40,000 S 170 > 11,200 Expenses Instructor wages Aircraft depreciation Fuel 350 U 1700 11,500 X 5,610 1980 >> 0 X >>> 5,440 1,920 470 50 85 1960 S 11,330 5,610 2,450 2,090 1.915 3,635 27,030 $ 13,900 45 20 45 F >>> Maintenance Ground facility expenses Administration Total expense Net operating income >ISIS U 2,005 1.960 3.735 25,008 1.940 ISIS 100 F 15 JU 3.720 26.180 $ 13,820 lessons Actual results (AJ res # 40,936 revenue Tip top flight school (flex Budget) Rivene flex Activity Planning Spending budget variances Budget (Art) (f) ( fp) 165 160 820.00u 411250 1125 of 40,000 (256x165) $170 f 111550 (70X165) $11,200 $350 u #11,330 Expenses instructor wages Aircrat depr. 5,410 $5610 $ 170 $5440 (165x 34 1980 (12 x165) fuel $ 2450 $470u $60u 1920 $2090 Maintence $85 u $45 u # 1960 $1915 ground facility exp $45 f 20 # 1940 3 2005 520+19x165) 520+ 1485 2005 1960 1300+4x165) 1300+6060 1960 -3735 3240 + (3x165) 3240 +495 3735 15. $3635 3 sbmpeson Admin) $100f $ 3720 al expenses