Exercise $9-6($Algo$)$ Working with More Than One Cost Driver $[$LO$9-2,$ LO$9-3,$ LO$9-5,$ LO$9-6]$

The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses for budgeting purposes $-$ 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:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Cost$],[$per$],[$Month$]],\backslash$table$[[$Cost$],[$per$],[$Course Student$]],\backslash$table$[[$Cost$],[$per$]],],[$Instructor wages,,$2,980,,],[$Classroom supplies,,,$$290,],[$Utilities$,1,220,$$$75,,],[$Campus rent,$5,200,,,],[$Insurance$,2,200,,,],[$Administrative$,3,800,$$$41,$$$4,],[$expenses$,,,,]]$

For example, administrative expenses should be $$3,800$ per month plus $$41$ per course plus $$4$ per student. The company's sales should average $$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: