The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses for budgeting purposes$$the number of courses and the total number of students. For example, the school might run two courses in a month and have a total of $50$ students enrolled in those two courses. Data concerning the company$$s cost formulas appear below:

$$Fixed Cost per MonthCost per CourseCost per StudentInstructor wages$$$ $3,080$Classroom supplies$$$ $260$Utilities$ $870$$ $130$Campus rent$ $4,200$Insurance$ $1,890$Administrative expenses$ $3,270$$ $15$$ $4$

For example, administrative expenses should be $$3,270$ per month plus $$15$ per course plus $$4$ per student. The company$$s sales should average $$800$ per student.

The company planned to run three courses with a total of $45$ students; however, it actually ran three courses with a total of only $42$ students. The actual operating results for September appear below:

$$ActualRevenue$ $32,400$Instructor wages$ $9,080$Classroom supplies$$$ $8,540$Utilities$ $1,530$Campus rent$ $4,200$Insurance$ $1,890$Administrative expenses$ $3,790$

Required:

Prepare the company$$s planning budget for September.

Prepare the company$$s flexible budget for September.

Calculate the revenue and spending variances for September.