For example, administrative expenses should be $4,000 per month plus $42 per course plus $6 per student. The company's sales should average $850 per student. The company planned to run four courses with a total of 60 students; however, it actually ran four courses with a total of only 58 students. The actual operating results for September appear below: Required: 1. Prepare the company's planning budget for September. 2. Prepare the company's flexible budget for September. 3. Calculate the revenue and spending variances for September. Prepare the company's planning budget for September. Prepare the company's flexible budget for September. Calculate the revenue and spending variances for September. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero variance). Input all amounts as positive values.)