The Gourmand Cooking School runs short cooking courses at its small campus. Management has identifled 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 65 students enrolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3,700 per month plus $45 per course plus $3 per student. The company's sales should average $870 per student. The company planned to run four courses with a total of 65 students, howevet, it actually ran four courses with a total of only 59 students. The actual operating results for September were as follows Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activily 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.)