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. Forexample, 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: Fixed Cost per Cost per Cost per Month Student Course Instructor wages 2,910 280 Classroom supplies 1,210 80 Utilities 5,100 Campus rent 2,300 Insurance Administrative expenses 3,600 44 7 For example, administrative expenses should be $3,600 per month plus $44 per course plus $7 per student. The company's sales should average $870 per student. The actual operating results for September appear below: Actual 53,650 Revenue 10,920 Instructor wages Classroom supplies 18,050 Utilities 1,940 Campus rent. 5,100 Insurance 2,440 Administrative expenses 3,657