The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses in its budgeting and performlance 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 entolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3,900 per month plus $46 per course plus $5 per student. The companys sales should average $900 per student. The company planned to run four courses with a total of 62 students: howeter, it actually ran four courses with a total of only 56 students. The actual operating results for September were as follows: For example, administrative expenses should be $3,900 per month plus $46 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 62 students; however, it actually ran four courses with a total of only 56 students. The actual operating results for September were as follows: Required; Prepare a flexible budget performance report thot shows both revende ond spending variances and activity variances fors Septetmbet. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" foe no effect (l.e- zeto variance). Input all omounts as positive values.)