The Gourmand Cooking School rums short cooking courses at its small campus. Management has identified two cost drvers it uses for budgeting purposes - the number of courses and the total number of students. For example, the school might run wo 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, admintstrative expenses should be $3,800 per month plus $40 per course plus $5 per student. The company's sales should average $890 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 59 students. The actual operating results for September were as foliows: Required: Prepare a fiexble budget performance veport for September Note: Indicate the effect of each varlance by selecting "F" for, favorable, " U " for unfavorable, and "None" for no effect ite, zero varlance). Input all amounts as positive values