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 Cost 260 Classroom supplies Utilities Campus rent Insurance Administrative e $1,250 % 75 4,600 2,000 $3,800 % 46 For example, administrative expenses should be $3.800 per month plus $46 per course plus $7 per student. The company's sales The company planned to run four courses with a total of 60 students, however,it actually ran four students. The actual operating results for September appear below courses with a total of only 52 Actual 48,700 11,880 15,458 1,968 $ 4,600 2,140 $3,830 Instructor wages Classroon supplies Utilities Campus rent