The Gourmand Cookshg School runs short cooking courses at its small campus. Management has identified 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 61 students enrolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3,700 per month plus $44 per course plus $6 per student. The company's sales should average $860 per student. The company planned to run four courses with a total of 61 students, howevec, it actually ran four courses with a total of only 53 students. The actual operating results for September were as follows: Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for Septembec Notei indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e, rero variance). input all amounts as positive values