Exercise 9-6 (Algo) Working with More Than One Cost Driver [L09.2, LO9-3, L09-5, L09-6] The Gournand Cooking School runs thert cooking courses at its amali campus. Manogement has identilied bwo cost dSlven it uses in its budgetiog and pefformance reports-the number of courses and the tothl number of students. For example, the school might run two courses in a month and hawe a total of 63 students enrolled in those two coorses Dota concierring the company's cost formulas appear below: For example, administrative expenses should be $3,900 per month plus $42 per course plus $7 per student. The company's sales should average $870 per student. The company planned to ran four courses with a total of 63 students; however, it actuely ran four courses with a total of onfy 53 students. The actual ogerating results for September were as follows: Reculred: Prepare a flexble budges performance report that shows both revenue and spending variances and octlvay variances for September, Alndicate the effect of each variance by selecting "F" for favorable, "U for uafbuerable, and "None" for no effect (Le., rero varlance). Input all amounts as posithe values.)