Hirons 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 $58,040 per month plus $3,050 per flight plus $13 per passenger. The company expected its activity in November to be 87 flights and 260 passengers, but the actual activity was 90 flights and 262 passengers. The actual cost for plane operating costs in November was $325,150. The spending variance for plane operating costs in November would be closest to: Multiple Choice $1,620 U $10,796 U O $10,796 F O $1,620 F