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The Gourmand Cooking School runs short cooking courses at its small campus. Management has identifir...

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Accounting

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The Gourmand Cooking School runs short cooking courses at its small campus. Management has identifir wo cost drivers it uses in its budgeting and performance reports-the number of courses and the total number of students. For ey ple, the school might run two courses in a month and have a total of 63 students enrolled in those two courses. Data concernin ne company's cost formulas appear below: For example, administrative expenses should be $3,500 per month plus $43 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 63 students; however, it actually ran four courses with a total of only 57 students. The actual operating results for September were as follows

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