he Gourmand Cooking School runs short cooking courses at its small campus. Management has identified vo cost drivers that it uses in its budgeting and performance reports the number of courses and the total umber of students. For example, the school might run two courses in a month and have a total of 61 tudents enrolled in those two courses. Data concerning the company's cost formulas appear below Fixed Cost Cost per Cost per per Month Course Student Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $2,930 $260 1,200 80 4,800 2,300 3,900 41 S 4 For example, administrative expenses should be $3,900 per month plus $41 per course plus $4 per student. The company's sales should average $860 per student. The actual operating results for September appear below: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $49,560 11,000 $ 15,710 $ 1,930 $ 4,800 2,440 3,734 ts to run four courses with a total of 61 students in September. ur this level of activity