Exercise 9-6 (Algo) Working with More Than One Cost Driver [LO9-2, LO9-3, LO9-5, LO9-6] The Gourmand Cooking School runs short cooking courses at its small campus. Management has identinied two cost divers it uses in as 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 62 students enroiled in those two courses. Data concerning the company 5 cost focmutas oppear below For example, administrative expenses should be $3,900 per month plus $45 per course plus $3 per student. The company's sales should average $850 per student. The company planned to run four courses with a total of 62 students; however, it actually ran four courses with a total of only 54 students. The actual operating results for September were as follows: 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 (i.e., zero variance). Input all amounts as positive values.)