The Gourmand Cooking School runs short cooking courses at its small campus Management has identitled 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 62 students enrolled in those two courses Data concerning the company's cost formulas appear below Fixed Cost per cost per cost per Month Course Student Instructor wages $ 2,940 Classroom supplies 5 300 Utilities 5 1,240 $75 Campus rent $ 5,000 Insurance $ 2,200 Administrative expenses $ 3,900 $ 43 55 For example, administrative expenses should be $3,900 per month plus 543 per course plus $5 per student. The company's sales should average 5890 per student The company planned to run tour courses with a total of 62 students; however, i actually tan four courses with a total of only 56 students. The actual operating results for September were as follows Actual Revenue $ 52,280 Instructor wages $ 11,040 Classroon supplies $18.450 Utilities 5.1,950 Campus rent $5,000 Insurance $ 2,340 Administrative expenses $ 3,00 Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September (Indicate the effect of each vartence by selecting "F" for favorable. "U" for unfavorable, and "None" por no effect (t.e., zero variance), Input all amounts of positive values.)