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 Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $ 3,900 $ 42 $ 4 $2,980 $300 $ 1,250 $ 4,800 $ 2,300 $ 70 For example, administrative expenses should be $3,900 per month plus $42 per course plus $4 per student. The company's sales should average $890 per student. The actual operating results for September appear below Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 51,390 $11,200 $ 18,150 $ 1,940 $ 4,800 $ 2,440 $ 3,738 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 Gourmand Cooking School Planning Budget For the Month Ended September 30 Revenue Expenses Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Net operating income