The Gourmand Cooking School runs short cooking courses at its small campus. Management has identifed 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 rum two courses in a month and have a total of 61 students enrolled in those two courses Data concerning the company's cost formulas appear below For example, administrative expenses should be $4,000 per month plus $43 per course plus $6 per student. The compary's sales should average $870 per student. The company planned to run four courses with a totat of 61 students; however, it actually ran four courses with a total of only 55 students. The actual operating resulis for September appear below Required: Required: Prepare a flexible budget performance report that shows both revende and spending variances and activity variances for September (Indicote the effect of each variance by selecting "F" for fovorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all omounts as positive volues.) The Gourmand Cooking School runs short cooking courses at its small campus. Management has identifed 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 rum two courses in a month and have a total of 61 students enrolled in those two courses Data concerning the company's cost formulas appear below For example, administrative expenses should be $4,000 per month plus $43 per course plus $6 per student. The compary's sales should average $870 per student. The company planned to run four courses with a totat of 61 students; however, it actually ran four courses with a total of only 55 students. The actual operating resulis for September appear below Required: Required: Prepare a flexible budget performance report that shows both revende and spending variances and activity variances for September (Indicote the effect of each variance by selecting "F" for fovorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all omounts as positive volues.)