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 $$3,700$ per month plus $$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 $62$ students; however, it actually ran four courses with a total of only $54$

students. The actual operating results for September appear below:

Required:

Prepare the company's planning budget for September.

Prepare the company's flexible budget for September.

Calculate the revenue and spending variances for September.

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Prepare the company's planning budget for September. Please do all of the required parts!