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 $61$ students enrolled in those two courses. Data concerning the company's cost formulas appear below:

$\backslash$table$[[\backslash$table$[[$Instructor wages$],[$Classroom supplies$]],\backslash$table$[[$Fixed Cost$],[$per Month$]],\backslash$table$[[$Cost per$],[$Course$]],\backslash$table$[[$Cost per$],[$Student$]]],[$$$2,96,,],[,,,,260],[$Utilities$,$$$1,239,$$$,55,,],[$Campus rent,$$4,590,,,,],[$Insurance$,$$$2,49,,,,],[$Administrative expenses,$$3,700,$$$,43,$$$,7]]$

For example, administrative expenses should be $$3,700$ per month plus $$43$ per course plus $$7$ per student. The company's sales should average $$860$ per student.

The company planned to run four courses with a total of $61$ students; however, it actually ran four courses with a total of only $55$ students. The actual operating results for September appear below:

$\backslash$table$[[,$Actual$],[$Revenue$,$$$49,569$