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 62 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 Classroom supplies Utilities Campus rent Insurance Administrative expenses $ 3,700 $290 $1,240 $ 4,600 $ 2,000 60 41 $4 For example, administrative expenses should be $3,700 per month plus $41 per course plus $4 per student. The company's sales should average $890 per student. The actual operating results for September appear below: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 52,280 $11,160 $17,830 $ 1,890 $ 4,600 $ 2,140 $ 3,538