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			$	2,950
Classroom supplies					$	280
Utilities	$	1,210	$	75
Campus rent	$	4,800
Insurance	$	2,000
Administrative expenses	$	3,600	$	42	$	5

For example, administrative expenses should be $3,600 per month plus $42 per course plus $5 per student. The companys sales should average $880 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 60 students. The actual operating results for September appear below:

	Actual
Revenue	$	53,420
Instructor wages	$	11,080
Classroom supplies	$	17,770
Utilities	$	1,920
Campus rent	$	4,800
Insurance	$	2,140
Administrative expenses	$	3,514