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Hasselman Tech is a for-profit vocational school. The school bases its budgets on two measures of activity (i.e., cost drivers), namely student and course. The s uses the following data in its budgeting: Fixed element Variable element Variable element r student per month per course Revenue $0 $0 $191 $0 25 $10 $0 $2,000 $26 $27 Faculty wages 1 Course supplies Administrative expenses $21,300 In March, the school budgeted for 1,490 students and 85 courses. The actual activity for the month was 1,590 students and 85 courses Required statement) for the actual level of Prepare the school's flexible budget (income activity in March