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 varlance 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 $31,,],[$Lessons$,$Actual Results,$\backslash$table$[[$Planning$],[$Budget$]],$Variances$],[$Revenue$,210,205,],[$Expenses:$,$$$52,230,$$$51,250,$$$980F$