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 64 students enrolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3,500 per month plus $44 per course plus $4 per student. The company's sales should average $860 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 62 students. The actual operating results for September were as follows: Requlred: Prepare a flexlble budget performance report that shows both revenue and spending varlances and actlvity varlances for September. (Indlcate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero varlance). Input all amounts as positlve values.) Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides estimates concerning the company's costs: For example, electricity costs should be $1,300 per month plus $0.08 per car washed. The company expects to wash 8.200 cars in August and to collect an average of $6.80 per car washed. The actual operating results for August are as follows: Requlred: Prepare a flexible budget performance report that shows the company's revenue and spending variances and activity variances for August. (Indlcate the effect of eoch varlance by selectlng "F" for fovorable, "U" for unfavorable, ond "None" for no effect (l.e., zero varlance). Input all amounts as positive values.)