TipTop Flight School affers flying lessons at $$ small municipal airport. The school's owner and manager attempted to evaluate

performance and control costs using a variance report comparing the planning budget to actual results. A recent variance report

oppears below:

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 on unfavorsble voriance.

She developed the plonning budget using the following formulos, where $q$ is the number of lessons sold:

Requlred:

Complete the flexible budget performance report for the school for July.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($I$.$e$.,$ zero

varlance$).$ Input all amounts as posittive values.