TipTop Flight School offers flying lessons at a small municipal airport. The school's owner and manager have been attempting to evaluate performance and control costs using a variance report that compares the planning budget to actual results. A recent Income Statement appears below:

$\backslash$table$[[\backslash$table$[[$Tip Top Flight School$],[$Income statement$],[$For the Month Ended July $31]]],[,$Actual Results$],[$Lessons$,155],[$Revenue$,$$$36,920$