Saveu Help Save & Exit 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 $60,350 per month plus $3,314 per flight plus $15 per passenger. The company expected its activity in November to be 88 flights and 262 passengers, but the actual activity was 91 flights and 264 passengers. The actual cost for plane operating costs in November was $354,990. The spending variance for plane operating costs in November would be closest to