The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers 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: Fixed Cost Cost per Cost per per Month Course $ 2,910 Student Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $300 $1,250 $9e $5,000 2,100 $3,80045 5 For example, administrative expenses should be $3,800 per month plus $45 per course plus $5 per student. The company's sales should average $900 per student. The company planned to run four courses with a total of 61 students; however, it actually ran four courses with a total of only 57 students. The actual operating results for September appear below