Need help Solving the Activity Variance and planning budget?

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: Instructor wages classroom supplies Utilities Campus rent Insurance Administrative expenses Fixed Cost per cost per cost per Month Course Student $3,080 $260 $ 870 $ 130 $ 4,200 5 1.890 $ 3,270 $ 15 $ 4 For example, administrative expenses should be $3,270 per month plus $15 per course plus $4 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 wages Classroon supplies Utilities Campus rent Insurance Administrative expenses Actual $ 32,400 $ 9,080 s 8,540 $ 1,530 $4,200 51,890 $ 3,790 Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Actual Results Revenue and Flexible Spending Variances Budget Activity Variances Planning Budget 3 Courses Students 3 42 42 $ 32,400 $ 1.200 u $ 33,600 9,080 9,240 160 F 2,380F Revenue Expenses: Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Net operating income 2700 O None 8,540 1.530 4,200 1,890 3,790 29.030 3,370 0 None 3070 1.963 F 10.920 1,260 4,200 1,890 3.483 30,993 2,607 $ $ 763 F $