I only need help on required 3.

I will show you my correct answers for requires 1& 2 to help out with background information.

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 61 students enrolled in those two courses. Data concerning the company's cost formulas appear below: For example, administrative expenses should be $3,800 per month plus $46 per course plus $5 per student. The company"s sales should average $890 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 51 students. The actual operating results for September appear below: 3. Calculate the revenue and spending variances for September. Complete this question by entering your answers in the tabs below. Calculate the revenue and spending 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.) Complete this question by entering your answers in the tabs below. Prepare the company's planning budget for September. Complete this question by entering your answers in the tabs below. Prepare the company's flexible budget for September