The Gourmsnd Cooking School runs short cooking courses ot its smsll campua. Msnegement hss ident fied two cost drivers it uses in

ta budgeting and performance reporti$-$the number of courses snd the totsl number of students. For exsmple, the achool might run

two courses In o month snd hove o totsl of $61$ students enroled in those two courses. Dsta concerning the compony's cost formulss

appear below:

For exsmple, sdmin'strstve expenses should be $$3,900$ per month plus $$42$ per course plus $$4$ per student. The compeny's ssles

shoud svergge $$970$ per student.

The compony planned to run four courses with o totsl of $61$ studentz; however, It ectuslly ron four courses weh a totsl of only $51$

studenta. The sctus opereting results for September oppeor below:

Required:

Prepsere oflexible budiget performance report thst shows both revenue snd spending voriances and activity vsriances for September.

$($Indlicate the effect of each variance by selecting $"$F$"$ for fovarable, $"$U$"$ for unfovorable, and "None" for no effect $($I$.$e$.,$ zero

varlance$).$ Input all amounts as positive values$)$