Wesley Pacific Air uses two measures of activity, flights and passengers, in the cost formulas in its budgets and performance reports. The only expense the company has is its plane operating costs. The company uses the following data in its budgeting:

$\backslash$table$[[,,\backslash$table$[[$Fixed$],[$element per$],[$month$]],\backslash$table$[[$Variable$],[$element per$],[$flight$]],\backslash$table$[[$Variable$],[$element per$],[$guest$]]],[$Revenue$,,$$$0,$$$0,$$$900$