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 64 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost per Cost per Cost per Course $2,900 Month Student Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $300 $1,250 85 S4, 600 $2,200 $3,800 45 4 For example, administrative expenses should be $3,800 per month plus $45 per course plus $4 per student. The company's sales should average $850 per student. The company planned to run four courses with a total of 64 students; however, it actually ran four courses with a total of only 58 students. The actual operating results for September appear below