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$[[$light School$],[$ce Report$],[$h Ended July $31],[$Actual Results$]],\backslash$table$[[$Planning$],[$Budget$]],$Variances$],[$Lessons$,145,140,],[$Revenue$,$$$36,030,$$$35,000,$$$1,030F$