I have the solution. What I do not have is the column answers. Everything I've reviewed does not show what goes into the 1st and 4th column. I need these to get this one complete properly.

TipTop Flight School offers flying lessons at a small municipal airport. The schools 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:

TipTop Flight School Variance Report For the Month Ended July 31
	Actual Results		Planning Budget		Variances
Lessons		175		170
Revenue	$	35,820	$	34,850	$	970	F
Expenses:
Instructor wages		11,030		10,880		150	U
Aircraft depreciation		6,825		6,630		195	U
Fuel		3,970		3,570		400	U
Maintenance		2,460		2,360		100	U
Ground facility expenses		2,410		2,470		60	F
Administration		4,305		4,360		55	F
Total expense		31,000		30,270		730	U
Net operating income	$	4,820	$	4,580	$	240	F

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:

	Cost Formulas
Revenue	$205q
Instructor wages	$64q
Aircraft depreciation	$39q
Fuel	$21q
Maintenance	$ 660 + $10q
Ground facility expenses	$1,620 + $5q
Administration	$4,190 + $1q

Required:
2.	Complete the flexible budget performance report for the school for July. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)