The Goumand Cooking School funs short cooking courses at its small campus. Management has identiffed two cost drivers it uses in its bidgeting and performance reports-the number of courses and the total number of students. For expmple, the school might run two courses int a manth and have a total of 60 students enrolled in thiose two courses. Data concerning the company's cost formulas oppear betow For exomple, administrative expenses shauld be $3,900 per month plus $44 per course plus' $7 per student. The company's sales should average $880 per student: The company planned to run four courses with a total of 60 students; however, if actually ran four courses with a total of only 58 students. The actual ogerating results for September appebr below: Regulred: 1. Pregare the company's planning budget for September 2. Prepare the company's flexible budget for September. 3 Calculate the fevenue and spending vartances for September