TipTop Flight School offers flying lessons at a small municipal airport. The school's owner and mana evaluate performance and control costs using a variance report that compares the planning budge report appears below:

After several months of using these reports, the owner has become frustrated. For example, she is qu wages were very tightly controlled in July, but the report shows an unfavorable variance.

The planning budget was developed using the following formulas, where $q$ is the number of lessons $s$

$\backslash$table$[[,$Cost Formulas$],[$Revenue$,$$$250q$