FOR GRADES Module $9($Chapter $9)(i$

The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses for budgeting purposes$-$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 $63$ students enrolled in those two courses. Data concerning the company's cost formulas appear below:

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$\backslash$table$[[,$Fixed Cost per Month,Cost per Course,Cost per Student$],[$Instructor wages,,$ $2,918,],[$Classroom supplies,,,$ $298],[$Utilities$,$$ $1,248,$$ $75,],[$Campus rent,$ $4,700,,],[$Insurance$,$$ $2,200,,],[$Administrative expenses,$ $3,800,$$ $41,$$ $3]]$

For example, administrative expenses should be $$3,800$ per month plus $$41$ per course plus $$3$ per student. The company's sales should average $$860$ per student.

The company planned to run four courses with a total of $63$ students; however, it actually ran four courses with a total of only $61$ students. The actual operating results for September were as follows:

$\backslash$table$[[$Revenue$,$Actual$],[$Instructor wages,$$51,280$