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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 62 students enrolled in those two courses, Data concerning the company's cost formulas appear below: Fixed Cost per Cost per Cost per Month Course Student Instructor wages $2,950 Classroom supplies $300 Utilition $1, 240 175 Campus cent $4,600 Insurance $2,100 Administrative expenses $3, 600 44 6 For example, administrative expenses should be $3,600 per month plus $44 per course plus $6 per student. The company's sales should average $900 per student. The company planned to run four courses with a total of 62 students; however, it actually ran four courses with a total of only 56 students. The actual operating results for September appear below. Actual Revenue $ 52,900 Instructor wages $ 11,080 Classroom supplies $ 18, 450 Utilities $ 1,950 Campus rent $ 4,600 Insurance $ 2,240 Administrative expenses $ 3,574 Required: Prepare a flexible budget performance report that shows both revenue and 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 (i.e., zero variance). Input all amounts as positive values.)Required: Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for Sept (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.) Gourmand Cooking School Flexible Budget Performance Report For the Month Ended September 30 Planning Actual Results Flexible Budget Budget Courses 4 Students 56 Revenue $ 52.900 Expenses Instructor wages 11,080 Classroom supplies 18,450 Utilities 1.950 Campus rent 4,600 Insurance 2.240 Administrative expenses 3.574 Total expense 41,894 Net operating income 11,006