The Gourmand Cooking School runs short cooking courses at its smali 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 62 students enrolled in those two courses. Data conceming the company's cost formulas appear below For example, administrative expenses should be $4.000 per month plus $44 per course plus $7 per student. The company's sales should average $850 pet student The company planned to run four courses with a totat of 62 students, however. it actually ran four courses with a total of only 54 students. The octual operating results for September were as follows Required: Prepare a flexble budget performance report thot shows both revenue and spending variances and activity variances for September (Indicate the effect of each varionce by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September (Indicate the effect of each variance by selecting "F" for favorable, " U " for unfavorable, and "None" for no effect (i.e., zero variance). Input oll amounts as positive values.)