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 65 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost per Cost per Cost per Course $2,940 Month Student Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $ 270 $1,220 75 $4,900 $2,100 $3,900 42 For example, administrative expenses should be $3,900 per month plus $42 per course plus $4 per student. The company's sales should average $860 per student