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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 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 64 students enrolled in those two courses, Data concerning the company's cost formulas appear below Fixed Cost Cost per cost per per Month Course Student Instructor wages 52,950 Classroon supplies $ 280 Utilities $ 1,230 $ 85 Campus rent $ 4,900 Insurance $ 2,300 Administrative expenses $ 3,600 5.7 For example, administrative expenses should be $3,600 per month plus $41 per course plus S7 per student. The company's sales should average 5890 per student The company planned to run four courses with a total of 64 stude however, it actually ran courses with a tot of only 56 students. The actual operating results for September appear below: Actual Revenue $ 54,060 Instructor wages $ 11,000 Classroon supplies $17.770 Utilities $ 1.90 Campus rent 54.900 Insurance 52.440 Administrative expenses $ 3,630 Required: 1. Prepare the company's planning budget for September 2. Prepare the company's fexible budget for September 3. Calculate the revenue and spending variances for September Complete this question by entering your answers in the tabs below. Required Required 2 Required 3 Prepare the company's planning budget for September Gourmand Cooking School Planning Budget For the Month Ended September 30 Revenge Expenses Instructor wages Com Us Campus rent wurance Administratives Totale Met Operating income Required 23 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 0 Net operating income $