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. Mansgement has idencified two cost divers it uses in its budgeting and performance reports- the number of courses end the tosal number of sudents. Fon example, the school might run two courses in a month and have a total of 61 students enrolied in those two courses. Data concerning the company's cost formulas appear below: For example, administrative exponses should be $3,600 per moath plus $45 per course plus $4 per student. The compeny's sales should average 5890 per student. The company planned to run four courses with a total of 61 students; however, it actually ran four courses with a total of only 53 students. The actual operating results for September were as follows: Required: Prepare a flexuble budiget performance report that shows both revenue and spending variances and activity variances for Septembet. (Indicate the effect of each variance by selecting "Fn for favorable. "U" for unfavorable, and "None" for no effect (L.e., zero variance). Input all amounts as positive values.)