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 courene in a month and have a total of $62$ students enrolled in those two courses. Data concerning the comnany's cost formulas appear below:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Cost per$],[$Month$]],\backslash$table$[[$Cost per$],[$Course$]],\backslash$table$[[$Cost per$],[$Student$]],],[$Instructor wages,,$$2,960,,],[$Classroon supplies,$$1,250,$$$,75,],[$Utilities$,$$$5,000,,,],[$Campus rent,$$2,300,,,],[$Insurance$,$$$3,500,$$$44,$$$6,],[$Adninistrative expenses,,,,$]]$

For example, administrative expenses should be $$3,500$ per month plus $$44$ per course plus $$6$ per student. The company's sales should average $$890$ 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 $52$ students. The actual operating results for September appear below:

$\backslash$table$[[,$Actual$],[$Revenue$,$$$52,280$