The Gourmsnd Cooklng Sehool nuns short cooking courses at its small campus. Manogement has identfied two cost drivers it uses in its budgeting and perfiormence reports-the number of courses and the totsl number of students. For exsmple, the school might run two courses in a month and hove a totsl of 64 students enrolled in thoce two courses. Dets concerning the compsny's coct formulas appear below: For example, sdministratve expenses should be $3,700 per month plus $42 per course plus $4 per student. The compony's ssles should mverege $980 per student. The company planned to run four courses whth a totsl of 64 students; hawever, it actually ran four courses wth s total of only 54 students. The sctubl operating results for September sppear below: Required: Prepore s flexible budget performance repart thst shaws both revenue snd spending variances and sctivity variances for September. (Indicate the effect of each varlance by selecting "F" for fovorable, "U" for urfavorable, and "Nane" for no effect (I.e, zero variance). Input all amounts as posithve values)