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 64 students enrolled in those two courses. Data concerning the companys cost formulas appear below:

	Fixed Cost per Month		Cost per Course		Cost per Student
Instructor wages			$	2,900
Classroom supplies					$	260
Utilities	$	1,220	$	70
Campus rent	$	4,500
Insurance	$	2,100
Administrative expenses	$	3,500	$	42	$	4

For example, administrative expenses should be $3,500 per month plus $42 per course plus $4 per student. The companys sales should average $900 per student.

The company planned to run four courses with a total of 64 students; however, it actually ran four courses with a total of only 54 students. The actual operating results for September appear below:

	Actual
Revenue	$	54,700
Instructor wages	$	10,880
Classroom supplies	$	16,490
Utilities	$	1,910
Campus rent	$	4,500
Insurance	$	2,240
Administrative expenses	$	3,350

Required:

Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

SOME OF MY NUMBERS ARE WRONG, PLEASE HELP!!!!