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Canniff Air uses two measures of activity, flights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane

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Canniff 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 $56,660 per month plus $2,622 per flight plus $7 per passenger. The company expected its activity in February to be 61 flights and 258 passengers, but the actual activity was 60 flights and 259 passengers. The actual cost for plane operating costs in February was $214,460. The plane operating costs in the planning budget for February would be closest to

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