plz help me figure this out

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 $ 42,360 5 41.400 $ 960 F Revenue Expenses: Instructor wages Aircraft depreciation Fuel Maintenance Ground facility expenses Administration Total expense Net operating income 100 U 10,960 10, BD 100 U 7,400 7,200 200 U 3,620 3,860 560 U 2.690 2,530 2.130 2,170 40 F 3.720 3,840 120 F 30,520 29, 680 920 U $ 11,840 $ 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 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 $2304 Instructor wages 5609 Aircraft depreciation $400 Fuel 5179 Maintenance $550 - $119 Ground facility expenses $1,450 + 540 Administration $3,300 - $34 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 "P" for favorable, "U" for unfavorable, and "None" for no effect (.e., zero variance). Input all amounts as positive values.) Tip Top Flight School Flessible Budget Performance Report For the Month Ended July 31 Actual Results 185 Flele Budget Planning Budget 180 Lessons $ 42,360 $ 41,400 Revenue Expenses Instructor wages Aircraft depreciation Fuel Maintenance Ground facility expenses Administration Total expense Net operating income 10,960 7.400 3,620 2,500 2130 3,720 30,520 $ 11,840 10.800 7,200 3,050 2,530 2,170 3,840 29,600 11 800 S