The cooking school runs short cooking courses at its small campus management has identified two cost drivers that it used in its budgeting and performance reports the number of courses and the of students. for example the school might run two courses in a month and have a total of 50 in those two courses. data conceding the company's formula appear below. The cooking school runs short cooking courses at its small campus management has identified two cost drivers that it used in its budgeting and performance reports the number of courses and the of students. for example the school might run two courses in a month and have a total of 50 in those two courses. data conceding the company's formula appear below