The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified 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 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 $$3,600$ per month plus $$40$ per course plus $$4$ per student. The company's sales should average $$890$ 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 $56$ students. The actual operating results for September were as follows:

$\backslash$table$[[,$Actual$],[$Revenue$,$$$54,060$