Assume that a company has two cost drivers-number of courses and number of students. The planned number of courses and students were 5 and 100, respectively. The actual number of courses and students were 6 and 110, respectively. One of the company's expenses is influenced by both cost drivers and it has a fixed element as well. Its cost formulas are $48 per course, $4 per student, and $1,000 per period. The activity variance for this expense would he O $88 F. O $88 U. $200 F. $200 U