Tiptop Flight School offers flying lessons at a small municipal airport. The schoor's owner and manager has been attempting to evaluate performance and control costs using a variance report that compares the planning budget to octual resuits. A recent varlance report appears below Atter several months of using these reports, the owner has become frustrated for example, she is quite confident that instructor wages were very tightly controlled in July, but the report shows an unfovorable variance. The planning budget was developed using the following formulas, where q is the number of lessons sold: TipTop Flight Sehool Flexible Budget Performance Report