Thomas Air uses the following cost formula for plane operating costs in its budgets and performance reports: $40,000 per month plus $2000 per flight. The company expected its activity in April to be 74 flights, but the actual activity was 70 flights. The actual cost for plane operating costs in April was $183,000.

a. What is the planning budget cost?

b. What is the flexible budget cost?

c. What is the activity variance?

d. What is the spending variance?

* They didn't provide a number of passengers*