For example, administrative expenses should be $3.600 per month plus $41 per course pius $7 per student. The company's sales should overage $870 per student. The company planned to run four courses with a total of 61 students; however, it ectually ran four courses with a total of only 57 . students. The actual operating results for September were as follows: Required: Prepare a flexible budget performance report that shows both revenue ond 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 (l.e., zero variance). Input all amounts as positive values.)