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 61 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 Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses S 3,800 $ 2,960 $270 $1,250 $70 $4,900 $ 2,000 45 $ 5 For example, administrative expenses should be $3,800 per month plus $45 per course plus $5 per student. The company's sales should average $870 per student. The actual operating results for September appear below: Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 50,170 $11,120 $16,320 $ 1,940 $ 4,900 $2,140 3,711