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 reportsthe 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 students enrolled in those two courses. Data concerning the company's cost formulas appear below:
tabletableFixedCostperMonthtableCostperCourseInstructor wagestableCostperClassroom supplies,,$Utilities$$Campus rent,$Insurance$tableAdministrativeexpenses$$$
