The Gourmand Cooking School runs short cooking courses at its small campus. Manogement hos 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 o total of $64$ students enrolled in those two courses. Dato concerning the company's cost formulas

oppear below:

For example, sdministrative expenses should be $$3,800$ per month plus $$42$ per course plus $$6$ per student. The compsny's sales

should overoge $$890$ per student.

The company planned to run four courses with o total of $64$ students; however, it actually ran four courses with $0$ total of only $58$

students. The sctusl operating results for September oppes below:

Required:

Prepore the compony's planning budget for September.

Prepare the company's flexible budget for September.

Calculate the revenue and spending variances for September.

Complete this question by entering your answers in the tabs below.

Required $1$

Calculate the revenue and spending variances for September. $($Indicate the effect of each variance by selecting $"F"$ for

favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.$)$