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Business, 07.12.2020 05:40 tiwaribianca475

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 $59,000 per month plus $3,116 per flight plus $16 per passenger. The company expected its activity in November to be 90 flights and 246 passengers, but the actual activity was 93 flights and 248 passengers. The actual cost for plane operating costs in November was $341,630. The spending variance for plane operating costs in November would be closest to:

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