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The Gourmand Cooking School runs short cooking courses at its small campus. Management has identfied two cost drivers it ures 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. Dsta concerning the company/s cont fomulas appear below: For example, administrative expenses should be $4,040 pou nuith plus $42 per course plus $6 per student The companys siins The company planned to run four courses with a total of 63 students, however, it actually ran four courses wath a total of only 53 should average $890 per student. variance) (nput all amounts as positive values. Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for Septembe 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