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Ch 9 6 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: rse Instructor wages Classroom supplies Utilities Campus rent Insurance 1,210 $60 5,080 2,200 $3,600 45$4 5,6069$260 For example, administrative expenses should be $3.600 per month plus $45 per course plus $4 per student The should average $900 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 57 students. The actual operating results for September appear below: s 52,009 5 11,120 15,718 $ 1,860 $ 5,000 s 2,340 $ 3,450 Classroon supplies Canpus rent Insurance Pray8 or 9 Next >