The Gourmand Cooking School runs short cooking courses at its small campus.

Management has identified two cost drivers it uses for budgeting purposes $-$ 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 $63$ students enrolled in those two

courses. Data concerning the company's cost formulas appear below:

For example, administrative expenses should be $$3,600$ per month plus $$46$ per course

plus $$7$ per student. The company's sales should average $$890$ per student.

The company planned to run four courses with a total of $63$ students; however, it

actually ran four courses with a total of only $53$ students. The actual operating results

for September were as follows:

Prepare a flexible budget performance report 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.