2 The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses in its budgeting and performance reports-the number of courses and the total number of students. For example, the school might run two courses in a month and have a total of 63 students enrolled in those two courses. Data concerning the company's cost formulas appear below ints Fixed Cost per Cost per Cost per Course 0137 30 Month Student Instructor wages Classroom supp1ies Utilities Campus rent Insurance Administrative expenses 2,930 s 280 $1,240 5S $5,000 $2,000 $3,800 $41 7 eBook Print For example, administrative expenses should be $3,800 per month plus $41 per course plus $7 per student. The company's sales should average $870 per student. The company planned to run four courses with a total of 63 students; however, it actually ran four courses with a total of only 55 students. The actual operating results for September appear below Revenue Instructor vages Classroom supplies Utilities Canpus rent Insuranee Adninistrative expenses Actual 51,910 $ 11,000 17,490 s 1,870 $ 5,000 2,140 3,833 Required: 1. Prepare the companv's olannina budaet for September