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 $61$ students enrolled in those two courses. Data concerning the company's cost formulas appear below:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Cost per$],[$Month$]],\backslash$table$[[$Cost per$],[$Course$]],$Cost per$],[$Student$,,,]]$

For example, administrative expenses should be $$3,600$ per month plus $$43$ per course plus $$3$ per student. The company's sales should average $$860$ per student.

The company planned to run four courses with a total of $61$ students; however, it actually ran four courses with a total of only $51$ students. The actual operating results for September were as follows:

$\backslash$table$[[,$Actual$],[$Revenue$,$$$49,560$