please fill the report in with the right answers

\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ Gourmand Cooking School } \\ \hline \multicolumn{7}{|c|}{ Flexible Budget Performance Report } \\ \hline \multicolumn{7}{|c|}{ For the Month Ended September 30} \\ \hline & & Results & \begin{tabular}{l} Revenue and \\ Spending Variances \end{tabular} & \begin{tabular}{l} Flexible \\ Budget \end{tabular} & Activity Variances & \begin{tabular}{l} Planning \\ Budget \end{tabular} \\ \hline Courses & & 4 & & & & \\ \hline Students & & 56 & + & - & & \\ \hline Revenue & $ & 51,660 & & & & \\ \hline \multicolumn{7}{|l|}{\begin{tabular}{l} Revenue \\ Expenses: \end{tabular}} \\ \hline Instructor wages & & 10,920 & & & & \\ \hline Classroom supplies & & 16,590 & & & & \\ \hline Utilities & & 1,900 & & & & \\ \hline Campus rent & & 4,900 & & & & \\ \hline Insurance & & 2,440 & & & & \\ \hline Administrative expenses & & 3,770 & & & & \\ \hline Total expense & & 40,520 & & & & \\ \hline Net operating income & $ & 11,140 & & & & \\ \hline \end{tabular} 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 62 students enrolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3,800 per month plus $43 per course plus $6 per student. The company's sales should average $880 per student. The company planned to run four courses with a total of 62 students; however, it actually ran four courses with a total of only 56 students. The actual operating results for September were as follows: Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for Septembec; Note: 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