The Gourmand Cooking School runs short cooking coutses at its small campess. Menagement has hoemelfied two cont drvers it iners in its budgeting and pertormance reports- the number of cormses and the fotal number of sturdents, Fot example, the cchool might rion two courses in a month and have a total of 65 students enrolled in those two courses. Dota concerning the conpanys cost turitialiss appear below: should average $870 per student: The company planned to fun four coursets with a total of 65 students: however, it actually ran foul courses with a totat of only 59 students. The aclual operating results for September appear below: Required: 1. Preparethe company's planning budget for Septembet 2. Prepare the company's fextble budget for September. 3. Calculate the revenue and spending variances for September