Tiptop Flight School offers flying lessons at a smail municipal airport. The school's owner and maneger has been attempting to evaluate performance and control costs using a variance report that compares the pianning budget to actuai results. A recent variance report appears below: After several months of using these reports, the owner has become frustrated. For example, she is quite confident that instructor: woges were very tightly controlled in July, but the report shows an unfovorable variance. The planning buiget was developed using the following formulas, where q is the number of lessons sold: Required: 2. Complete the fiexible 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.)