Help Seve&Ex 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 reports-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 60 students enrolled in those two courses. Data concerning the company's cost formulas appear below Cost per Cost per Cost per Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses 2,970 $280 $1,220 50 $4,900 $2,000 $3, 500 404 For example, administrative expenses should be $3,500 per month plus $40 per course plus $4 per student The company's sales should average $900 per student only 52 r courses with a total of 60 students, however, it actually ran four courses with a total of The company planned to run fou students. The actual operating results for September appear below: s 51,100 $11,160 $16, 650 Revenue Classroom supplies 7 of 9