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14 Cannift Alt uses two measures of activity, lights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for

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14 Cannift Alt uses two measures of activity, lights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $57,310 per month plus $2,648 per flight plus $7 per passenger. The company expected its activity in February to be 74 flights and 284 passengers, but the actual activity was 73 flights and 285 passengers. The actual cost for plane operating costs in February was $251,630. The plane operating costs in the planning budget for February would be closest to: 454

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