47 . Niforos Air uses two measures of activity , flights and passengers in the cost formulas in Its s budgets and performance reports . The cost formula for plane operating costs is $41 380 per month plus $2 282 per flight plus $14 per passenger . The company expected its activity in ted its activity i August to be 77 flights and 264 passengers , but the actual activity was 78 flights and 261 passengers . The actual cost for plane operating costs in August was $216 740 . The plane operating costs in the flexible budget for August would be closest to CALL A . $2 20 790 B . 82 23 030 C. $2 23. 657 $216 740