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 $60$ students enrolled in those two courses. Data concerning the company's cost formulas appear below:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Cost per$],[$Month$]],\backslash$table$[[$Cost per$],[$Course$]],\backslash$table$[[$Cost per$],[$Student$]],],[$Instructor wages,,$$2,900,,,],[$Classroom supplies,$$1,240,$$$,75,,],[$Utilities$,$$$5,200,,,,],[$Campus rent,$$2,400,,,,],[$Insurance$,$$$4,000,$$$,44,$$$,6],[$Administrative expenses,,,,,$]]$

For example, administrative expenses should be $$4,000$ per month plus $$44$ per course plus $$6$ per student. The company's sales should average $$860$ per student.

The company planned to run four courses with a total of $60$ students; however, it actually ran four courses with a total of only $54$ students. The actual operating results for September were as follows:

$\backslash$table$[[,$Actual$],[$Revenue$,$$$48,700$