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 $57,460 per month plus $2,654 per flight plus $10 per passenger. The company expected its activity in February to be 77 flights and 290 passengers, but the actual activity was 76 flights and 291 passengers. The actual cost for plane operating costs in February was $261,080. The plane operating costs in the planning budget for February would be closest to