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The Gourmand Cooking School runs short cooking courses at its small campus. Management has identied two cost drivers it uses in its budgeting and performance reportsthe 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 62 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost per Cost per Cost per Month Course Student Instructor wages $ 2,960 Classroom supplies $280 Utilities $1,230 $ 75 Campus rent $5,100 Insurance $2,300 Administrative expenses $3,600 $ 45 $ 6 For example, administrative expenses should be $3,600 per month plus $45 per course plus $6 per student The company's sales should average $890 per student. The company planned to run four courses with a total of 62 students; however, it actually ran four courses with a total of only 60 students. The actual operating results for September appear below: Actual Revenue $ 52,280 Instructor wages $ 11 , 120 Classroom supplies $ 17,210 Utilities $ 1,940 Campus rent $ 5 , 100 Insurance S 2,440 Administrative expenses $ 3 , 578