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 reportsthe 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 companys cost formulas appear below:

	Fixed Cost per Month		Cost per Course		Cost per Student
Instructor wages			$	2,960
Classroom supplies					$	270
Utilities	$	1,230	$	85
Campus rent	$	5,000
Insurance	$	2,000
Administrative expenses	$	3,800	$	44	$	7

For example, administrative expenses should be $3,800 per month plus $44 per course plus $7 per student. The companys sales should average $890 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 56 students. The actual operating results for September were as follows:

	Actual
Revenue	$	52,280
Instructor wages	$	11,120
Classroom supplies	$	16,590
Utilities	$	1,980
Campus rent	$	5,000
Insurance	$	2,140
Administrative expenses	$	3,836

Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30