Check my work 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 reportsthe 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: Cost per Fixed Cost Cost per Course $ 2,910 per Month Student $ 270 0:31:13 $ 75 Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $ 1,210 $ 4,600 $ 2,000 $ 4,000 $ 42 $ 5 ook int For example, administrative expenses should be $4.000 per month plus $42 per course plus $5 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 60 students. The actual operating results for September appear below: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 52,149 $ 10,920 $ 17,130 $ 1,920 $ 4,600 $ 2,149 $ 3,914 Required: HH Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Actual Results 4 Flexible Budget Planning Budget 4 Courses Students 60 Revenue 52,140 Expenses: Instructor wages Classroom supplies 10.920 17,130 Utilities Campus rent Insurance 1.920 4,600 2.140 Administrative expenses 3.914 Total expense 40 624 Net operating income S 11,516