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 per Month Cost per Course S 2,930 Cost per Student Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $ 290 $ 1,200 $ 4,800 $ 2,100 $ 3,500 S 70 S 41 For example, administrative expenses should be $3,500 per month plus $41 per course plus $4 per student. The company's sales should average S890 per student. The actual operating results for September appear below: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual S 52,280 $ 11,000 $ 17,830 $ 1,890 S 4,800 $ 2,240 $ 3,338