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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

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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:
\table[[,\table[[Fixed Cost],[per Month]],\table[[Cost per],[Course]],\table[[Cost per],[Student]]],[Instructor wages,,$2,960,],[Classroom supplies,$1,210,$60,$280
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