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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 60 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Instructor wages Classroon supplies Utilities Campus rent Insurance Administrative expenses Fixed Cost per cost per cost per Month Course Student $2,970 5270 $1,210 $ 50 55,100 $2,100 $3,900 45 For example, administrative expenses should be $3,900 per month plus $45 per course plus $5 per student. The company's sales should average $870 per student The company planned to run four courses with a total of 60 students; however, it actually ran four courses with a total of only 50 students. The actual operating results for September appear below: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $49,380 $11, 160 $ 16,050 $ 1.820 $ 5,100 $ 2.240 $ 3,806 Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Flexible Actual Results Budget Planning Budget Courses Students 4 50 $ 49,300 Revenue Expenses: Instructor wagos Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Not operating income 11,160 16,050 1.820 5.100 2,240 3,808 40,176 9,124 $ Lavage Rapide Is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides data concerning the company's costs, Cleaning supplies Electricity Maintenance Wages and salaries Depreciation Rent Administrative expenses Fixed Cost per Month $1,500 54,300 58,400 $2,100 $1,700 Cost per Car Washed $0.80 $0.07 50.15 $0.40 $0.84 For example, electricity costs are $1,500 per month plus $0.07 per car washed. The company expects to wash 8.300 cars in August and to collect an average of $6.30 per car washed The actual operating results for August are as follows: Lavage Rapide Income Statement For the Month Ended August 31 Actual cars washed 8,400 Revenue 354,390 Expenses Cleaning supplies 7,140 Electricity 2,051 Maintenance 1,485 Wages and salaries 7,980 Depreciation 8.400 Rent 2,300 Administrative expenses 1,912 Total expense 31,280 Net operating income 523, 102