The Gourmand Cooking School runs short cooking courses at its small campus. Management has identifled two cost dirvers 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 fwo courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3,900 per month plus $40 per course plus $4 per student. The company's saies should average $900 per student. The company planned to run four courses with a total of 63 students; however, it actudy ran four courses with a total of only 55 students. The actual operating results for September were as follows: The company planned to run four courses with a total of 63 students; however, it actu students. The actual operating results for September were as follows: Required: Prepare a flexible budget performance report that shows both revenue and spending (Indicate the effect of each variance by selecting "F" for favorable, " U " for unfavoral variance). Input all amounts as positive values.) Gourmand Cooking School Flexible Budget Performance Repert For the 13onth Ended September 30