The Gourmand Cooking Scnool runG ??rt cooking courses st its ?mall canous. Management nascentiec to cost hver; tuses in s budgetng and performance reports-the number of courses and the totsl number of students. For exsmple, the school mignt un two courges in month and h5 total of 61 stucents enrolled in th??two courses. Dst5 concerning tne company's coat formuls Cost Cost per Cost s 2,968 65 Classroon supplies ut ilities Campus rent 1,218 $ 4,9e 2,380 3,998 4 3 For example, sdminstrstive expenaes shoula be $3900 per month plua $40 per course plus S3 per atudent The company's sales shou d average $990 per student. The company planned to run four courses witihtotal of 61 stucente; however, it octually ran four course htotl of only 51 atudenta. The actual opersting results for September apperbelow 51,3 11,128 18,158 5 1,838 4,9e9 2,448 3,569 utilities Campus rent Required: Preo5re ?fiex e buoget performance reporttnst snows both revenue 5na spending verisnces enc ectivity vrences for September. Indicate the effect of each varlance by selecting "F"for favorable, "U" for unfavorable, and "None for no effect (l.e zero varlance). Input all amounts as posltive values Flexible Budget Performanoe Report For the Month Ended Beptember 30 Budget Studants Ravanua Expanses Campus nant Total caxponse Nat oparating incom