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 62 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 $ 2,900 Classroom supplies $ 300 Utilities $ 1,240 $ 50 Campus rent $ 4,900 Insurance $ 2,300 Administrative expenses $ 3,800 $ 41 $ 5 For example, administrative expenses should be $3,800 per month plus