The Goumand Cooking School runs short cooking courses at Its small campus. Management has identifled two cost

drivers it uses for budgeting purposes$-$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 $62$ students enrolled in those two courses. Data

concerning the company's cost formulas appear below.

For example, administrative expenses should be $$3,600$ per month plus $$40$ per course plus $$6$ per student. The

company's sales should average $$870$ per student.

The company planned to run four courses with a total of $62$ students; however, It actually ran four courses with a total of

only $56$ students. The actual operating results for September were as follows:

Required:

Prepare a flexible budget performance report for September.

Note: Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no

effect $($i$.$e$.-,$ zero varlance$).$ Input all amounts as positive values.