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 $62$ students enrolled in those two courses. Data concerning the company's cost formulas

appear below.

For example, administrative expenses should be $$3,900$ per month plus $$45$ per course plus $$6$ per student. The company's sales

should average $$900$ per student.

The company planned to run four courses with a total of $62$ students; however, it actually ran four courses with a total of only $54$

students. The actual operating results for September were as follows:

Requlred:

Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September.

$($Indleate the effect of each varlance by selecting $"$F$"$ for fovorable, $"$U$"$ for unfovorable, and "None" for no effect $($I$.$e$.,$ zero

varlance$).$ Input all amounts as positive values.$)$