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 courses in a month and have a total of 60 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost per Cost per Cost per Course Student $2,910 Month Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $300 $1,230 50 $4,600 $2,100 $3,500 43$6 For example, administrative expenses should be $3,500 per month plus $43 per course plus $6 per student. The company's sales should average $860 per student. The company planned to run four courses with a total of 60 students; however, it actually ran four courses with a total of only 52 students. The actual operating results for September appear below: Actual $48,700 Revenue