The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses for budigeting purposes the number of courses and the totat number of students. For exampic, 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. For example, administative expenses should be $3,700 per month plus $44 per course plus $5 per student. The company's sales should average $880 per student. The company planned to run four couses with a total of 62 students; however, it actually ran four courses with a total of only 60 students. The actual operating results for September were as follows: Required: Prepare a flexible budget performance report for Septembet. Note: Indicate the effect of each variance by selecting " F " for fovorable, " U " for unfovorable, and "None" for no effect (i.e., zero variance). Input all amounts os positive values. Required: Prepare a flexible budget performance report for Septembet. Note: Indicate the effect of each variance by selecting "F" for fovorable, "U" for unfovorable, ond "None" for no effect (i.e., zero variance). Input all amounts as positive values