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 65 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Fixed Cost per Month Cost per Course $ 2,960 Cost per Student $ 290 $ 1,230 $ 65 $ 4,800 $ 2,000 $ 3,900 $ 40 $ 6 For example, administrative expenses should be $3,900 per month plus $40 per course plus $6 per student. The company's sales should average $890 per student. The company planned to run four courses with a total of 65 students; however, it actually ran four courses with a total of only 61 students. The actual operating results for September appear below: