please help with explanations with calculations! thank you!

sorry first picture is blurry,

The Gourmand Cooking School tuns short cooking courses at its small compus. Management has identified two cost drivers it uses in s 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 65 students enrolled in those two courses Data concerning the company's cost formulas appear below: Fie cost percent per cost per Month Course Student Instructor was $ 2.970 Classroos olles $200 lities $ Camus et 4.600 Insurance $ 2.100 Ainistrative expenses 5,60 5 1 For example, administrative expenses should be $3,600 per month plus S41 per course plus $6 per student. The company's sales should average $880 per student The company planned to run four courses with a total of 65 students, however, it actually ran four courses with a total of ony 57 students. The actual operating results for September appear below avenue Instructor a Care supplies Utilities Camus rent Tawurance Administrative $ 54,100 $11.16 $10.00 11. $4,500 $ 1,20 $ 3,500 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 Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required a Here Calculate the event and spending variances for September (Indicate the effect of each vorne by selecting favob to unfavorable and hane" for no effect vanne) Ipotalamounts as positive 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. * Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare the company's planning budget for September. Gourmand Cooking School Planning Budget For the Month Ended September 30 Budgeted courses Budgeted students 65 $ 57,200 Revenue Expenses Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Net operating income 11,880 18,850 1,490 4,600 2,100 4,024 42,944 14.256 Pero1 Required 2 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 Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare the company's flexible budget for September Gourmand Cooking School Flexible Budget For the Month Ended September 30 Actual courses Actual students 65 X $ 50.160 Revenue Expenses Instructor wages Classroom supplies Utilities Campus rent Insurance Administrative expenses Total expense Net operating income 11.880 16,530 1,490 4,600 2.100 3,992 X 40,592 9,568 > > $ 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 Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 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 (.e., zero variance). Input all amounts as positive values.) Gourmand Cooking School Revenue and Spending Variances For the Month Ended September 30 Actual Revenue and Spending Variances Flexible Results Budget Courses Students 57 57 4 4 Revenue $ 54,300 $ 7,040 F $ 47.260 11,160 720 10,440 Expenses: Instructor wages Classroom supplies Utilities 18,700 1.900 2.320 X U 410 U 16,380 X 1,490 Campus rent 4,600 0 None 0 X None > X Insurance 2,240 4,600 2,240 4,106 40,592 9,568 32 XF 3,580 Administrative expenses 1,588 X U 42,180 Total expense $ $ 12,120 2,552 X U $ Net operating income Answer is complete but not entirely correct