Hislop Tech is a for$-$profit vocational school. The school bases its budgets on two measures of activity $($i$.$e$.,$ cost drivers$),$ namely student and course. The school uses the following data in its budgeting:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$element per$],[$month$]],\backslash$table$[[$Variable$],[$element per$],[$student$]],\backslash$table$[[$Variable$],[$element per$],[$course$]]],[$Revenue$,$$$0,$$$212,$$$0$