The Gourmsnd Cooking School runs short cooking courses at its small csmpus. Msnegement hss ldent fied two cost drivers it uses in its budgeting end performence reports-the number of courses snd the totsl number of students. For exsmple, the school might run two courses in a month snd have o totsl of 64 students enralled in those two courses. Dste concerning the compsny's cost farmulas sppeer below: For exsmple, sdmin'strstve expenses should be $3,700 per month plus $41 per course plus $5 per student. The compony's ssles should sverege $970 per student. The company planned to run four courses with a totsl of 64 students; hawever, it actuslly ren four courses with s tatal of anly 60 studenta. The sctusl opereting results for September were ss folowz Required: Prepare a flexible budget performance report that shaws both revenue snd spending variences end sctivity vsriances for September. (Indicate the effect of each verlance by selecting "F" for fovarable, "U" for unfevareble, and "None" for no effect (I.e., zero variance). Input all amounts as positive velues)