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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 65 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost Cost per per Month Course $ 2,930 Cost per Student $ 270 Instructor wages Classroon supplies Utilities Campus rent Insurance Administrative expenses $ 70 $1,250 $5,000 $2,100 $3,800 $ $ 4 For example, administrative expenses should be $3,800 per month plus 544 per course plus $4 per student. The company's sales should average $850 per student The company planned to run four courses with a total of 65 students, however, it actually ran four courses with a total of only 55 students. The actual operating results for September were as follows: Revenue Instructor wages Classroom Supplies Utilities Campus rent Insurance Actual $ 52,350 $ 11,000 $ 17,400 $ 1,940 $ 5,000 52,240 44 Nord Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 52,350 $ 11,000 $ 17,400 $ 1,940 $5,000 $ 2,240 $ 3,662 Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (... zero variance). Input all amounts as positive values.) Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Actual Results Flexible Budget Planning Budget 4 Courses Students 55 $ 52,350 Revenue Expenses Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Actual Results Planning Flexible Budget Budget Courses 4 Students 55 $ 52,350 Revenue Expenses Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Net operating income 11,000 17,400 1.940 5.000 2.240 3,662 41 242 11.108 $