TipTop Flight School offers flying lessons at a small municipal airport. The school's owhier 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$[[,\backslash$table$[[$Tiptop Flight s$],[$Varlance Rep$],[$For the Month Ende$],[$Actual$]],\backslash$table$[[$School$],[$port$],[$led July $$1$