Difabio Tech is a for-profit vocational school.The school bases its budgets on two measures of activity (i.e., cost drivers), namely student and course.The school uses the following data in its budgeting: In June, the school budgeted for 1,070 students and 90 courses.The actual activity for the month was 1,370 students and 95 courses.
Required:
Prepare the school's flexible budget for the actual level of activity in June.

Flexible Budget

A budget that adjusts or flexes with changes in volume or activity, helping companies to better plan for and manage expenses related to changes in production or sales.

Cost Drivers

Factors that cause the cost of an activity or process to change, which can include the volume of units produced, labor hours, or machine hours.

Vocational School

An educational institution that provides practical and skills-based training aimed at preparing students for specific trades or careers.