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 61 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			$	2,910
Classroom supplies					$	290
Utilities	$	1,220	$	90
Campus rent	$	5,000
Insurance	$	2,100
Administrative expenses	$	3,900	$	40	$	5

For example, administrative expenses should be $3,900 per month plus $40 per course plus $5 per student. The companys sales should average $890 per student.

The company planned to run four courses with a total of 61 students; however, it actually ran four courses with a total of only 53 students. The actual operating results for September appear below:

	Actual
Revenue	$	51,390
Instructor wages	$	10,920
Classroom supplies	$	17,540
Utilities	$	1,990
Campus rent	$	5,000
Insurance	$	2,240
Administrative expenses	$	3,791

Required:

1. Prepare the companys planning budget for September.

look like this

Prepare the companys planning budget for September.

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

2. Prepare the companys flexible budget for September.

look like this

Prepare the companys flexible budget for September.

Gourmand Cooking School
Flexible Budget
For the Month Ended September 30
Revenue
Expenses:
Instructor wages
Classroom supplies
Utilities
Campus rent
Insurance
Administrative expenses
Total expense
Net operating income

3. Calculate the revenue and spending variances for September.

look like this

Calculate the revenue and spending variances for September. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

Gourmand Cooking School
Revenue and Spending Variances
For the Month Ended September 30
	Actual Results	Revenue and Spending Variances		Flexible Budget
Courses	4
Students	53
Revenue	$51,390
Expenses:
Instructor wages	10,920
Classroom supplies	17,540
Utilities	1,990
Campus rent	5,000
Insurance	2,240
Administrative expenses	3,791
Total expense	41,481
Net operating income	$9,909

I copy and paste the question. I gave the tables that are suppose to be in that format for the answers and yes some already have numbers in them because that is how the question is written out to be.