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 63 students enrolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3,800 pet month plus $43 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 61 students. The actual operating results for september appear below: Required: 1. Prepare the company's planning budgot for September. 2. Prepare the company's flexible budget for September 3. Calculate the revenue and spending variances for September