value: 750 points The Gourmand Cooking School runs s two cost drivers that it uses in its budgeting and performance reports the number of courses and the total hort cooking courses at its small campus. Management has identified ts enrolled inthose e school might run two courses in a month and have a total of 62 o courses. Data concerning the company's cost formulas appear below Fixed Cost Cost per Cost per per Month Course Student Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses $ 2,920 $ 260 $ 1,220 $ 75 $ 4,700 S 2,300 s 3,800$ 41 $ 5 For example, administrative expenses should be $3,800 per month plus $41 per course plus $5 per student. The company's sales should average $880 per student The actual operating results for September appear below Actual S51,660 $ 10,960 $ 15.970 $ 1,930 S 4,700 $ 2.440 S 3,700 Revenue Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses