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 $31]]],[$Lessons$,145,140,],[$Revenue$,$$$33,110,$$$32,200,$$$910F$