The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses for

budgeting purposes$-$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 $64$ students enrolled in those two courses. Data concerning the company's cost formulas appear below:

For example, administrative expenses should be $$4,000$ per month plus $$43$ per course plus $$4$ per student. The company's sales

should average $$870$ per student.

The company planned to run four courses with a total of $64$ students; however, it actually ran four courses with a total of only $58$

students. The actual operating results for September were as follows:

Required:

Prepare a flexible budget performance report for September.

Note: 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.