The main issue I am having is regarding the revenue. I keep calculating it wrong.

please see the attached images below. the bottom now has the information and the top chart is what I have to fill out.

The Gourmand Cooking School runs short cooking courses at its small campus. Management has identied two cost drivers it uses in its budgeting and performance reportsthe 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 64 students enrolled in those two courses. Data ooncerning the company's cost formulas appear below: Pinned Cost per Cost per Cost per Honth Course Student Instructor wages S 2 ,920 Classroom supplies $310 Utilities $1,230 5 30 Campus rent $5,000 Insurance $2,200 Administrative expenses $ 3 , 1'00 51 46 $ 6 For example. administrative expenses should be $3,700 per month plus $46 per course plus $6 per student. The company's sales should average $890 per student. The oompany planned to run four courses with a total of 64 students; however, it actually ran four courses with a total ofonly 62 students. The actual operating results for September appear below: Actual Revenue $ 54 , 060 Instructor wages $ 10 , 960 Classroom supplies $19,690 Utilities 3 1 , 960 Campus rent $ 5,000 Insurance 3 2,340 Administrative expenses $ 3 , 694 [ Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September. {Indicate the effect of each variance by selecting \"F" for favorable, 'U" for unfavorable. and "None\" for no effect {l.e., zero variance}. Input all amounts as positive values.) Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Actual Results Revenue and Flexible Budget Activity Variances Planning Spending Variances Budget Courses 4 4 4 Students 62 62 64 Revenue $ 54,060 U U Expenses: Instructor wages 10,960 F 0 None Classroom supplies 19,690 U F Utilities 1,960 U 0 None Campus rent 5,000 0 None 0 None Insurance 2,340 U 0 None Administrative expenses 3,694 F F Total expense 43,644 F TI Net operating income $ 10,416 U