The Gourmand Cooking School runs short cooking courses a small campus. Management has identified two cost drivers that 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 61 students enrolled in those two courses. Data concerning the company's cost formulas appear below Fbed Cost per Cost per Course Cost per Student Instructor wages Classroom Supplies $ 200 Campus rent Administre expenses For example, administrative expenses should be $3.700 per month plus $43 per course plus $3 per student. The company's sales should average $870 per student The actual operating results for September appear below Instructor was Required: 1. The Gourmand Cooking School expects to run four courses with a total of 61 students in September. Complete the company's planning budget for this level of activity Gourmand Cooking School Planning Budget For the Month Ended September 30 Expenses Instructor wages Classroom supplies Administrative expenses Net operating income 2. The school actually ran four courses with a total of 55 students in September. Complete the company's flexible budget for this level of activity Gourmand Cooking School Flexible Budget For the Month Ended September 30 Revenue Expenses Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Net operating income 3. Complete the flexible budget performance report that shows both revenue and spending variances and activity variances for September indicate the effect of each variance by selecting "F" for favorable for unfavorable, and "None" for no effect (., zero variance). Input all amounts as positive values.) Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Revenue and Spending Variances Activity Variances Net operating income