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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 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 64 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 $2,900 $280 $ Be Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $1,220 $4,700 $2,300 $3,800 $ $ 5 For example, administrative expenses should be $3,800 per month plus $40 per course plus $5 per student. The company's soles should average $850 per student The company planned to run four courses with a total of 64 students; however, it actually ran four courses with a total of only 62 students. The actual operating results for September appear below: Revenue Instructor wages Classroon supplies Utilities Campus rent Insurance Administrative expenses Actual $51,500 $10,880 $17,770 $ 1,950 $ 4,700 $ 2,440 $ 3,706 Required 1 Required 2 Required 3 Prepare the company's planning budget for September. Gourmand Cooking School Planning Budget For the Month Ended September 30 Actual courses Revenue Expenses: Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense 0 0 Net operating income 2 0 Required 1 Required 2 Required 3 Prepare the company's flexible budget for September. Gourmand Cooking School Flexible Budget For the Month Ended September 30 Revenue Expenses: Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Net operating income 0 $ 0 Calculate the revenue and spending variances for September. (Indicate the effect of each variance by selecting for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero variance). Input all amounts as positive values.) Dourmand Coating Bohool Rayanus and Bponding Variances For the Month Ended September 30 Actual Revenue and Spending Results Varances Flable Budget 4 Courses Students 62 $ 51,500 Revenue Expenses: Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Net operating income 10,880 17.770 1,950 4,700 2,440 3.706 41,446 10,054 S