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 50 students enrolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3, 270 per month plus $15 per course plus $4 per student. The company's sales should average $800 per student. The actual operating results for September appear below: The Gourmand Cooking School expects to run three courses with a total of 45 students in September. Prepare the company's planning budget for this level of activity. The school actually ran three courses with a total of 42 students in September. Prepare the company's flexible budget for this level of activity. Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September