The Gourmand Cooking School runs short cooking courses at its small 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 65 students enrolled in those two courses. Data concerning the company's cost formulas appear below: For example, administratlve expenses should be $4,000 per month plus $41 per course plus $7 per student. The company's sales should average $850 per student. The company planned to run four courses with a total of 65 students; however, it actually ran four courses with a total of anly 59 students. The actual operating results for September appear below. Required: 1. Prepare the company's planning budget for September 2. Prepare the company's fiexible budget for September. 3. Calculate the revenue and spending variances for September. Complete this question by entering your answers in the tabs below. L. Hrepare the companys tiexidie Duaget ror september. 3. Calculate the revenue and spending variances for September. Complete this question by entering your answers in the tabs below. Prepare the company's planning budget for September. Prepare the company's flexible budget for September. Calculate the revenue and spending vastiances for September. (Indlcate the effect of each variance by selecting 7 " for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero variance). Input all amounts as positive values.)