The Gourmand Cooking School runs short cooking courses at its 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 62 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost Cost per Cost per per Month Course Student $2,910 Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $290 $1,210 80 $4,800 $2,400 3,700 43 S 7 For example, administrative expenses should be $3,700 per month plus $43 per course plus $7 per student. The company's sales should average $850 per student. The actual operating results for September appear below: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 49,800 10,920 $ 17,830 $ 1,940 4,800 $ 2,540 3,732