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The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost difvers 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 65 students enrolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses shbuld be $3,900 per month plus $41 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 65 students; however, it actually ran four courses with a total of only 55 students. The actual operating results for September appear below: Required: 1. Prepore the company's planning budget for September. 2. Prepare the company's flexible budget for September. 3. Calculate the revenue and spending variances for September