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