the Gourmand cooking school runs short cooking courses at its small Campus. Management has identified to cost drivers it uses and its budgeting and performance reports the number of courses in the total number of students. For example, school might run to 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: instructor real wages fixed cost per month zero cost per course $2,950 cost per student zero classroom supplies fixed cost per month 0 cost for course zero cost per student $300 utilities $1,210 fixed cost per month $60 cost per course zero cost per student campus Sprint $4,900 fixed cost per month cost per course zero cost per student zero Insurance fix cost per month $2,400 cost per course zero cost per student zero administrative expenses fixed cost per month $3,500 cost per $45 cost per student $7 for example, administrative expenses should be $3,500 per month plus $45 per course plus $7 per student. The company sells should average $890 per student. The company plan to run four courses with a total of 61 students; however, it actually ran for courses with the total of only 51 students. The actual operating results for September appear below: Revenue $51,390 instructor wages $11,080 classroom supplies $18,150 utilities $1,860 campus rent $4,900 Insurance $2,540 administrative expenses $3,533. prepare a flexible budget performance report that show both revenue and spending variances and activity variances for September.(indicate the effect of each variance by selecting f for favorable you for unfavorable and none for no effect(is a zero variance.) Input all amount as positive values.)