3. Gershon Air uses two measures of activity, flights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $50,000 per month plus $2,500 per flight plus $10 per passenger. The company expected its activity in June to be 80 flights and 220 passengers, but the actual activity was 70 flights and 200 passengers. The actual cost for plane operating costs in June was $250,000. The spending variance for plane operating costs in June would be closest to: a $2,200 U b. S2,200 F c. $23,000 U d. $23,000 F 4. A poor job by the HR department in hiring unskilled workers could have an unfavorable effect on which of the following variances? DOO Labor Efficiency Variance Yes Yes No No Materials Quantity Variance Yes Na Yes NO 5. The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 3.7 meters $19,80 per meter The following data pertain to operations concerning the product for the last month: I Actual materials purchased Actual cost of materials purchased Actual materials used in production Actual output 5.800 meters $113 690 5.100 meters 3.200 units What is the materials price variance for the month