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Como We Seve Set 4 20 TipTop Flight School offers lying lessons at a small municipal arport. The schools owner and manager has been attempting to evole pecormance and control costs using a variance report that compares the plaing budget to actuals. A recent variance report appears below Tiptop Punt School Varice Report For the Month Ende Daly 31 Actual Planting Lesson Results Budget Variances 125 170 Revit 135,95 1,400 1958 Expenses Instructor was 9.520 9,350 150 Aircraft depreciation 6,65 6,450 198 Fuel 3,270 2.720 358 Maintenance 2,390 2,240 150 V Ground facility expenses 1,875 1,910 35+ inistratie 3,525 3.62 951 Total expense 27 210 20,00 90 Net operating income 5 11,140 1 11.10 o After several months of using these reports the owner has become frustrated. For example, she quite confident that instructor wages were very lightly controlled in July, but the report shows an unfavorable variance. The planning budget was developed using the following formulas, where is the number of lessons sold Test Forms Rever $22 Instructor wiges $550 Aircraft depreciation 530 Fuel 16 Maintenance 3540 - $10 Ground facility expenses $1,400 530 Administration 53,250.120 .com Chapter Home Check my won 4 Maintenance 1540 Cround facility enses 11,4053 Adeinistration 53,2017 Required: 2 Complete the flexible budget performance report for the school for juy (indicate the effect of each variance by selecting "P" for favorable, "Ufor unfavorable, and "None" for no effectie, zero variance). Input all amounts as positive values.) 20 TipTop cool The Report Rotherty Revenue and Sping Het Rur 175 538350 Activity Variance in 1.70 337400 Expenses 2.500 50 3270 2390 1.875 1529 27200 11.10 Ara precio Pue Maintenance Dround city expen A Total Nel centro 2720 2.240 1620 2.300 11,90 5