Please answer correct with good presentation using commas and dollar sign in each figure

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 60 students enrolled in those two courses Data concerning the company's cost formulas appear below: Fixed Cost Cost per Cost per per Month Course Student Instructor wages $ 2,920 Classroom supplies $ 300 utilities $ 1, 210 $ 75 campus rent $ 4,800 Insurance $ 2, 300 Administrative expenses $ 3,800 $ 40 $ 3 For example, administrative expenses should be $3,800 per month plus $40 per course plus $3 per student. The company's sales should average $870 per student. The company planned to run four courses with a total of 60 students, however, It actually ran four courses with a total of only 58 students. The actual operating results for September appear below: Actual Revenue $ 49, 300 Instructor wages $ 10,960 Classroom supplies $ 17, 850 utilities $ 1,920 Campus rent $ 4,800 Insurance $ 2,440 Administrative expenses $ 3,566 Required: 1. Prepare the company's planning budget for September. 2. Prepare the company's flexible budget for September. 3. Calculate the revenue and spending variances for September