The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers that 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 63 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			$	2,930
Classroom supplies					$	290
Utilities	$	1,200	$	80
Campus rent	$	4,900
Insurance	$	2,400
Administrative expenses	$	3,900	$	42	$	4

For example, administrative expenses should be $3,900 per month plus $42 per course plus $4 per student. The companys sales should average $870 per student.

The actual operating results for September appear below:

Actual

Revenue

$

51,910

Instructor wages

$

11,000

Classroom supplies

$

18,120

Utilities

$

1,930

Campus rent

$

4,900

Insurance

$

2,540

Administrative expenses

$

3,746

3.	Calculate the revenue and spending variances for September. (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.)