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 63 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 Course $ 2,910 Student Classroom supplies $270 Utilities Campus rent $ 1,210 $ 4,600 $ 75 Insurance $ 2,300 Administrative expenses $ 3,900 $ 41 $ 5 For example, administrative expenses should be $3,900 per month plus $41 per course plus $5 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 59 students. The actual operating results for September were as follows: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 53,170 $ 10,920 $ 16,860 $ 1,920 $ 4,600 $ 2,440 $ 3,805