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 60 students enrolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3,900 per month plus $43 per course plus $4 per student. The company's sales should average $870 per student The company planned to run four courses with a total of 60 students; however, it actually ran four courses with a total of only 52 students. The actual operating results for September appear below. Required: Prepare o flexibie budget performance report that shows both revenue and spending vallances and ectivity variances for September (Indicote the effect of each variance by selecting "F" for fovoroble, "U" for unfovoroble, and "None" for no effect (i.e, 2ero voriance). Input oll amounts as positive values.)