Please answer all parts.

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 63 students enrolled in those two courses. Data concerning the company's cost formulas appear below. Fixed Cost per Month Cost per Cost per Course Student $ 2,920 Instructor wages Classroom supplies utilities $300 $ 1,200 $ 70 Campus rent Insurance $ 5,000 $ 2,000 Administrative expenses $ 3,900 $45 56 For example, administrative expenses should be $3,900 per month plus $45 per course plus $6 per student. The company's sales should average $850 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 61 students. The actual operating results for September appear below. Revenue Actual $ 50,650 $ 10,960 Instructor wages Classroom supplies $ 18,750 Utilities $ 1,890 Campus rent $ 5,000 Insurance $ 2,140 Administrative expenses $ 3,884 Required: 1. Prepare the company's planning budget for September. 2. Prepare the company's flexible budget for September. 3. Calculate the revenue and spending variances for September. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare the company's planning budget for September. Gourmand Cooking School Planning Budget the Month Ende Santa M 8 of 12 Next > er 9 Homework i ces # Administrative expenses $ 3,884 Required: 1. Prepare the company's planning budget for September. 2. Prepare the company's flexible budget for September. 3. Calculate the revenue and spending variances for September. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare the company's flexible budget for September. 4 Gourmand Cooking School Flexible Budget For the Month Ended September 30 Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Net operating income Revenue Expenses