The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses for budgeting purposes$$the number of courses and the total number of students. For example, the school might run two courses in a month and have a total of $64$ students enrolled in those two courses. Data concerning the company$$s cost formulas appear below:

Fixed Cost per Month Cost per Course Cost per Student

Instructor wages $ $2,970$

Classroom supplies $ $280$

Utilities $ $1,210$ $ $55$

Campus rent $ $5,100$

Insurance $ $2,200$

Administrative expenses $ $3,600$ $ $40$ $ $6$

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 $64$ students; however, it actually ran four courses with a total of only $56$ students. The actual operating results for September were as follows:

Actual

Revenue $ $52,780$

Instructor wages $ $11,160$

Classroom supplies $ $17,770$

Utilities $ $1,840$

Campus rent $ $5,100$

Insurance $ $2,340$

Administrative expenses $ $3,570$

Required:

Prepare a flexible budget performance report for September.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.