k ces supplies Instructor wages Classroom Utilities Campus rent Fixed Cost per Cost per Month Cost per Course Student $ 2,900 $ 280 $1,250 $ 55 $ 5,100 Insurance $ 2,200 Administrative expenses $ 3,800 $ 42 $ 5 For example, administrative expenses should be $3,800 per month plus $42 per course plus $5 per student. The company's sales should average $890 per student. The company planned to run four courses with a total of 63 students; however, it actually ran four courses with a total of only 57 students. The actual operating results for September were as follows: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 53,170 $ 10,880 $ 17,490 $ 1,880 $ 5,100 $ 2,340 $ 3,709