Exercise $9-6($Algo$)$ Working with More Than One Cost Driver $[$LO$9-2,$ LO$9-3,$ LO$9-5,$ LO$9-6]$

The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses in its budgeting and performance reports$-$the 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 $65$ students enrolled in those two courses. Data concerning the company's cost formulas appear below:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Cost per$],[$Month$]],\backslash$table$[[$Cost per$],[$Course$]],\backslash$table$[[$Cost per$],[$Student$]]],[\backslash$table$[[$Instructor wages$],[$Classroom supplies$]],,$$$2,960,],[\backslash$table$[[$Classroom supplies$],[$Utilities$]],,,$$$270$