The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers that 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 61 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost Cost per Cost per per Month Course Student $2,900 Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $310 $ 1,250 $5,100 2,300 90 3,900 $ 46 $ 5 For example, administrative expenses should be $3,900 per month plus $46 per course plus $5 per student. The company's sales should average $870 per student. The actual operating results for September appear below: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 50,170 $10,880 $18,760 $ 2,020 $ 5,100 $ 2,440 $ 3,815 Required 1. The Gourmand Cooking School expects to run four courses with a total of 61 students in September. Complete the company's planning budget for this level of activity