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:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Cost per$],[$Month$]],\backslash$table$[[$Cost per$],[$Course$]],\backslash$table$[[$Cost per$],[$Student$]]],[$Instructor wages,,,$$2,960,,,],[$Classroom supplies,$$1,230,$$$75,,,,],[$Utilities$,$$$5,100,,,,,],[$Campus rent,$$2,300,,,,,],[$Insurance$,$$$3,600,$$$44,$$$3,,,],[$Administrative expenses,,,,,,$]]$

For example, administrative expenses should be $$3,600$ per month plus $$44$ per course plus $$3$ per student. The company's sales should average $$870$ per student.

The company planned to run four courses with a total of $61$ students; however, it actually ran four courses with a total of only $55$ students. The actual operating results for September were as follows:

$\backslash$table$[[,$Actual$],[$Revenue$,$$$50,170$