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 reportsthe 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 64 students enrolled in those two courses. Data concerning the companys cost formulas appear below:

For example, administrative expenses should be $3,800 per month plus $45 per course plus $5 per student. The companys sales should average $870 per student

The actual operating results for September appear below: