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 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 63 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost Cost per $ 2,940 $80 Cost per Student per Honth Course Instructor wages Classroom supplies Utilities Carpus rent Insurance Administrative expenses 270 $1,230 $5, 000 $2, 300 3,700 46 $6 For example, administrative expenses should be $3,700 per month plus $46 per course plus $6 per student. The company's sales should average $870 per student. The company planned to run four courses with a total of 63 students; however, it actually ran four courses with a total of only 57 students. The actual operating results for September appear below: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 51, 910 $11, 040 $16, 860 $1,960 $ 5, 000 $2, 440 $ 3, 688