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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 budgeung 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 Fixed cost cost per per Month Course $ 2,950 Cost per Student $ 270 $ 70 Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $1,210 $ 4,7ee $ 2,4ee $ 3, see 42 $ 6 For example, administrative expenses should be $3,500 per month plus $42 per course plus $6 per student. The company's sales should average $900 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: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 52,900 $ 11, e8e $ 16,590 $ 1,900 $ 4,700 $ 2,540 $ 3,466 Required: Prepare a flexible budget performance report that shows both revenue and spending varlances and activity varlances for September (Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero varlence). Input all amounts as positive values.) Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Revenue and Actual Results Spending Variances Flexible Budget Activity Variances Planning Budget Courses 4 4 4 Students 56 60 62 S 52.900 U Revenue Expenses Instructor wages 11,080