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 62 students enrolled in those two courses. Data concerning the companys cost formulas appear below: Fixed Cost pe Cost per Cost per Month Course Student Instructor wages 2,960 270 1.240 85 Classroom supplies Utilities Campus rent 5.000 2,200 nsurance 3,600 42 4 Administrative expenses For example, administrative expenses should $3,600 per month plus $42 per course plus $4 per student. The company's sales should average $890 per student. The actual operating results for September appear below: Actual 52.280 Revenue Instructor wages 11,120 16,590 Classroom supplies Utilities 1.990 Campus rent 5,000 2,340 nsurance Administrative expenses S 3,442 Required: 1. The Gourmand Cooking School expects to run four courses with a total of 62 students in September. Complete the company's planning budget for this level of activity