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$[[$TipTop Flight School$],[$Variance Report$],[$the Month Ended July $31],[$Actual$],[$Results$]],\backslash$table$[[$Planning$],[$Budget$]],$Variances$],[\backslash$table$[[$Lessons$],[$Revenue$]],\backslash$table$[[225],[860\mathrm{.}490]],\backslash$table$[[220],[559\mathrm{.}490]],51\mathrm{.}090F$