The Gourmand Cooking School runs short cooking courses at its small campus. Management has identfied two cost drivers 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. For example, administrative expenses should be $3,600 per month plus $41 per course plus $5 per student. The company's sales should average $850 per student. The company planned to run four courses with a total of 63 students; however, it actually ran four courses with a total of only 57 students. The actual operating results for September appear below: Required: Prepare a flexible budiget performance report that shows both revenue and spending variances and activity variances for September, (Indicate the effect of each varlance by selecting "F" for fevorable, "U" for unfevorable, end "None" for no effect li.e., zero variance). Input all amounts as positlve values.)