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$[[,\backslash$table$[[$TipTop Flight School$],[$Variance Report$],[$For the Month Ended July $31]],,],[,,,],[,$Actual Results,Planning,$],[$Budget$,$Variances,,$],[$Lessons$,185,180,],[$Revenue$,$$$42,360,$$$41,400,$$$960F$