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 63 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 $2,920 Instructor wages $280 Classroom supplies 1,220 55 Utilities 4,600 Campus rent Insurance 2,400 Administrative expenses 3,900 45 4 For example, administrative expenses should be $3,900 per month plus $45 per course plus $4 per student. The company's sales should average $870 per student. The actual operating results for September appear below: Actual 51,910 Revenue 10,960 Instructor wages Classroom supplies 17,490 Utilities 1,850 4,600 Campus rent 2,540 Insurance 3,758 Administrative expenses