Groupe 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 536,150 per month plus $2,040 per flght plus 51 per passenger The company expected its activity in October to be 75 fights and 225 passengers, but the actual actvity was 74 ights and 230 passengers. The actual cost for plane operating costs in October was $185,300. The actvity variance for plane operating costs In October would be closest to Groupe 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 536,150 per month plus $2,040 per flght plus 51 per passenger The company expected its activity in October to be 75 fights and 225 passengers, but the actual actvity was 74 ights and 230 passengers. The actual cost for plane operating costs in October was $185,300. The actvity variance for plane operating costs In October would be closest to