I need help with the activity Variances, and the planning budget. I keep doing it wrong :(

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 50 students enrolled in those two courses Data concerning the company's cost formulas appear below sed Fixed Cost per cost per cost per Month Course Student Instructor wages $ 3,080 Classroon supplies $ 260 Utilities $ 870 $ 130 Campus rent $ 4,200 Insurance $ 1,890 Administrative expenses $1,270 $ 15 5.4 For example, administrative expenses should be 53.270 per month plus $15 per course plus 54 per student. The company's sales should average $800 per student The company planned to run three courses with a total of 45 students, however it actually ran three courses with a total of only 42 students. The actual operating results for September were as follows. Revenue Instructor was Classroon supplies Utilities Campus rent Insurance Administrative expenses Actuat $ 32,400 $ 9,080 $ 8,50 $ 1,530 54,200 $ 1,890 $ 3,790 Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Revenue and Actual Flexible Spending Results Variances Budget Activity Variances Planning Budget 3 42 42 45 $ DI 32.400 $ 33,600 $ 1,200U x U x $ 3,600 X 160 > IF None F XF Courses Students Revenue Expenses Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Net operating income 2,380 270 ISIS DO U O None 0 None 9,080 8,540 1,530 4,200 1.890 3,790 29,030 3,370 None None 9,240 10,920 1,260 4,200 1.890 3.483 30,993 $ 2,607 9,240 11,700 1,260 4,200 1,890 3,495 31.784 $ 4,215 0 O 307 U OOOO None X F X F. XU F 1,963 $ 763 C S F