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 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 60 students enrolled in those two courses. Data concerning the company's cost formulas appear below: Fixed Cost Cost per Cost per per Month Course Student $2,970 Instructor wages $270 Classroom supplies 1,200 60 Utilities 5,000 Campus rent Insurance 2,100 Administrative expenses 3,600 41 6 For example, administrative expenses should be $3,600 per month plus $41 per course plus $6 per student. The company's sales should average $890 per student. The actual operating results for September appear below: Actual 50,500 Revenue Instructor wages 11,160 Classroom supplies 16,050 Utilities 1,850 5,000 Campus rent 2,240 Insurance 3,550 Administrative expenses