TipTop Filght School offers flying lessons at a small municipal airport. The school's owner and manager attempted to evaluate performance and control costs using a varlance report comparing the planning budget to actual results. A recent varlance report appears below:

T$1$pTop F$11$ght School

Varlance Report

For the Month Ended July $31$

After several months of using these reports, the owner has become frustrated. For example, she is confident Instructor wages were very tightly controlled In July, but the report shows an unfavorable variance.

She developed the planing budget using the following formulas, where $q$ Is the number of lessons sold:

$\backslash$table$[[,$Cost Formulas$],[$Revenue$,$$$2369$