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 reportsthe 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:

Fixed Cost Cost per Cost per

per Month Course Student

Instructor wages $ 2,970

Classroom supplies $ 290

Utilities $ 1,230 $ 90

Campus rent $ 4,900

Insurance $ 2,300

Administrative expenses $ 3,600 $ 42 $ 4

For example, administrative expenses should be $3,600 per month plus $42 per course plus $4 per student. The company's sales should average $890 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 59 students. The actual operating results for September appear below: