appear below: For example, administrative expenses should be $3,500 per month plus $43 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 60 students; however, it actually ran four courses with a total of only 52 students. The actual operating results for September were as follows: 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 (i.e, zero variance). Input all amounts as positive values.)