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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 64 students enrolled in those two courses. Data concerning the company's cost formulas appear below. Fixed Cost per Cost per Cost per Month Course Student Instructor wages $ 2,910 Classroom supplies $ 280 Utilities $1,220 $ 70 Campus rent $ 4,700 Insurance $ 2,400 Administrative expenses $ 3,900 $ 46 For example, administrative expenses should be $3,900 per month plus $46 per course plus $6 per student. The company's sales should average $880 per student The company planned to run four courses with a total of 64 students; however, it actually ran four courses with a total of only 60 students. The actual operating results for September were as follows: Actual Revenue $ 53,420 Instructor wages $ 10,920 Classroon supplies $ 17,770 Utilities $ 1,910 Campus rent $.4,700 Insurance $ 2,540 Administrative expenses $ 3,894 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 "P" for favorable, "U" for unfavorable, and "None" for no effect (l.e., 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 60 53.420 $ Courses Students Ravenue Expenses Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Not operating income 10.920 17.770 1,910 4.700 2.540 3.894 41,734 11.686 $