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

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Accounting

The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses for budgeting purposes - 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 63 students enrolled in those two courses. Data concerning the company's cost formulas appear below:
\table[[,Fixed Cost per Month,Cost per Course,Cost per Student],[Instructor wages,$2,930,,],[Classroom supplies,$1,240,$60,],[Utilities,$4,900,,],[Campus rent,$2,300,,],[Insurance,$3,600,$46,$7
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