The Gourmand Cooking School runs short cooking courses at its small campus. Management has identifled two cost drivers it uses for budgeting purposes - 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 enfolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3,700 per month plus $46 per course plus $5 per student. The company's sales should average $870 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 58 students. The actual operating results for September were as follows: Required: Prepare a flexible budget performance report for September. Note: Indiente the effect of each variance by selecting " F " for favorable, " U " for unfavorable, and "None" for no effect fi.e., zero variance). Input all amounts as positive values