TipTop Flight School offers flying lessons at a small municipal airport. The school's owner and manager attempted to evaluate performance and control costs using a variance report comparing 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,$\backslash$table$[[$Planning$],[$Budget$]],$Variances,$],[$Lessons$,225,220,],[$Revenue$,$$$60,400,$$$59,400,$$$1,000F$