2. value: 3.00 points The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers that 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 62 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost Cost per Cost per per Month Course Student $2,910 Instructor wages Classroom supplies $270 Utilities 1,210 60 Campus rent 4,600 2,200 Insurance Administrative expenses 3,800 46 4 For example, administrative expenses should be $3,800 per month plus $46 per course plus $4 per student. The company's sales should average $860 per student. The actual operating results for September appear below: Actua 50,420 Revenue 10,920 Instructor wages 16,590 Classroom supplies Utilities 1,860 Campus rent 4,600 2,340 Insurance Administrative expenses 3,658