Check my 3 The Gourmand Cooking School runs short cooking courses at its smal 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 10 Pro Cost per cost per contrer Month Coursestedet Tutor wag Cias 12.930 DELL 1.2.340 70 Camper 14.10 INC $ 2,30 Administratives 33,10 36 For example, administrative expenses should be $3.800 per month plus $43 per course plus $6 per student. The company's sales should average $860 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 56 students. The actual operating results for September were as follows avenue 39,160 Trattor $ 11,000 Classroon supplies * 16,410 ilities 51,930 Curent 5.4.900 Insurance 5 2,440 Administrative pe 11,782 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 "" for favorable. "U" for unfavorable, and "None" forro effect le, mere variance). Input all amounts as positive values.) Gommand Cooking School