The Gourmand Cooking School runs short cooking courses at its small campus.

Management has identified two cost drivers it uses for budgeting purposes$-$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 $63$ students enrolled in

those two courses. Data concerning the company's cost formulas appear below:

For example, administrative expenses should be $$3,700$ per month plus $$43$ per

course plus $$5$ per student. The company's sales should average $$900$ per

student.

The company planned to run four courses with a total of $63$ students; however, it

actually ran four courses with a total of only $55$ students. The actual operating

results for September were as follows:

Required:

Prepare a flexible budget performance report for September.

Note: 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.