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 61 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost per Cost per Cost per Month Instructor wages Classroom supplies. Utilities Course $ 2,900 Student $ 300 $ 1,240 $ 70 Campus rent $ 5,100 Insurance $ 2,300 Administrative expenses $ 3,600 $ 44 $ 3 For example, administrative expenses should be $3,600 per month us $44 per course plus $3 per student. The company's sales should average $860 per student. The company planned to run four courses with a total of 61 student, however, it actually ran four courses with a total of only 55 students. The actual operating results for September were as follows: Actual $ 49,560 Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $ 10,880 $ 18,150 $ 1,930 $ 5,100 $ 2,440 $ 3,385