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 $64$ students enrolled in those two courses. Data concerning the company's cost formulas

appear below:

For example, administrative expenses should be $$3,800$ per month plus $$44$ per course plus $$7$ per student. The company's sales

should average $$860$ per student.

The company planned to run four courses with a total of $64$ students; however, it actually ran four courses with a total of only $54$

students. The actual operating results for September were as follows: