15 Cann Alt uses two measures of activity, Nights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $57.210 per month plus $2,644 per flight plus $5 per passenger. The company expected its activity in February to be 72 lights and 200 passengers, but the actual activity was flights and 281 passengers. The actual cost for plane operating costs in February was $245,290. The plane operating costs in the planning budget for February would be closest to