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 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 Student Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $ 2,960 $280 $1,200 90 $ 4,700 2,200 3,700 40 $ 6 For example, administrative expenses should be $3,700 per month plus $40 per course plus $6 per student. The company's sales should average $870 per student. The actual operating results for September appear below: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Actual $ 50,170 $ 11,120 $16,930 $ 1,970 $ 4,700 $ 2,340 $ 3,652