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 63 students enrolled in those two courses. Data concerning the companys cost formulas appear below: For example, administrative expenses should be $3,500 per month plus $42 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 63 students; however it actually ran four courses with a total of only 61 students. The actual operating results for September were as follows: Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September. (Indicote the effect of each variance by selecting " F " for favorable, "U" for unfovorable, ond "None" for no effect (i.e., zero voriance). Input all amounts as positive values.)