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 62 students enrolled in those two courses. Data concerning the company's cost formulas appear below Fixed Cost Cost per Cost per per Month Course Student $2,930 Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $300 $ 1,250 $ 85 $5,000 $ 2,000 3,700 $ 46 $ 4 For example, administrative expenses should be $3,700 per month plus $46 per course plus $4 per student. The company's sales should average $890 per student. The actual operating results for September appear below Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Actual $ 52,280 $11,000 $ 18,450 $ 2,000 $ 5,000 $ 2,140 $ 3,558