Prepare a flexible budget performance report for the school for July

	actual results	planning budget	variances
lessons	155	150
revenue	33,900	33,000	900
expenses
instructor expenses	9870	9750	120u
aircraft depreciation	5890	5700	190u
fuel	2750	2250	500u
maintenance	2450	2330	120u
ground facility expenses	1540	1550	10f
administration	3320	3390	70f
total expenses	25820	24970	850u
net operating income	8080	8030	50f

revenue	220q
instructor wages	65q
aircraft depreciation	38q
fuel	15q
maintenance	$530 + 12q
ground facility expenses	$1250 + 2q
administration	$3240 + 1q