4 TipTop Flight School offers flying lessons at a small municipal airport. The school's owner and manager has been attempting to evaluate performance and control costs using a variance report that compares the planning budget to actual results. A recent variance report appears below: For the Month Ended July 31 175 170 8,500 140 U 8,640 6.3006,120180 2,410 2,0301,890 140 ,660,69030 P 3.340 3.430907 ages Fuel 1,870 540 U Administration 12,260 12,200 60F After several months of using such variance 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 unfavorable variance. The planning budget was developed using the following formulas, where q is the number of lessons sold: wages $364 $114 Puel