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$$the number of courses and the total number of students. For example, the school might run two courses in a month and have a total of $64$ students enrolled in those two courses. Data concerning the company$$s cost formulas appear below: Fixed Cost per Month Cost per Course Cost per Student Instructor wages $ $2,930$ Classroom supplies $ $290$ Utilities $ $1,200$ $ $55$ Campus rent $ $5,000$ Insurance $ $2,200$ Administrative expenses $ $3,600$ $ $41$ $ $4$ For example, administrative expenses should be $$3,600$ per month plus $$41$ per course plus $$4$ per student. The company$$s sales should average $$900$ per student. The actual operating results for September appear below: Actual Revenue $ $54,700$ Instructor wages $ $11,000$ Classroom supplies $ $18,410$ Utilities $ $1,830$ Campus rent $ $5,000$ Insurance $ $2,340$ Administrative expenses $ $3,446$ Required; 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.$)$