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 63 students enrolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3,900 per month plus $44 per course plus $7 per student. The company's sales should average $880 per student. The actual operating results for September appear below: The Gourmand Cooking School expects to run four courses with a total of 63 students in September. Complete the company's planning budget for this level of activity. The school actually ran four courses with a total of 55 students in September. Complete the company's flexible budget for this level of activity. Complete the 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 all amounts as positive values.)