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 62 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost per Cost per Cost per Month CourseStudent $2,970 Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $270 $1,220 50 $5,200 $2,200 $3,600 40 $5 For example, administrative expenses should be $3,600 per month plus $40 per course plus $5 per student. The company's sales should average $880 per student. The company planned to run four courses with a total of 62 students; however, it actually ran four courses with a total of only 54 students. The actual operating results for September appear below