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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

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 50 students enrolled in those two courses. Data concerning the company

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