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:

$\backslash$table$[[$For$,\backslash$table$[[$ght School$],[$Report$],[$Ended July$],[$Actual$],[$Results$]],\backslash$table$[[$Planning$],[$Budget$]],$Variances$],[$Lessons$,155,150,],[$Revenue$,$$$36,920,$$$36,000,$$$920F$