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: Instructor wages Classroom supplies Fixed Cost per Month Cost per Course $ 2,930 Cost per Student $ 300 Utilities $ 1,250 $ 70 Campus rent $ 5,100 Insurance $ 2,300 Administrative expenses $ 3,800 $ 45 $ 4 For example, administrative expenses should be $3,800 per month plus $45 per course plus $4 per student. The company's sales should average $880 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 58 students. The actual operating results for September were as follows: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 53,420 $ 11,000 $ 19,050 $ 1,940 $ 5,100 $ 2,440 $ 3,662