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Exercise 9.6 (Algo) Working with More Than One Cost Driver [LO9-2, LO9-3, LO9.5, LO9-6] The Gourmand Cooking School runs short cooking courses ot its small campus. Management has identified two cost divivers it uses in its budgeting and performance reports-the number of courses and the fotal number of students. For example, the school might run two courses in a month and have a total of 60 students enrolled in those two courses. Data concerning the company/s cost formulas appear below? For example, administrative expenses should be $3,700 per month plus $44 per course plus $3 per student. The company's sales should average $880 per student The company planned to run four courses with a total of 60 students; however, it actually ran four courses with a total of only 50 students. The actual operating results for September were as follows: Required: Prenare a flexibie budoet oerformance renort that shows both revenise and konndina variances and activitv variances for Sentember Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)