Reference no: EM132605967

Question 1: 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 $60,200 per month plus $3,292 per flight plus $14 per passenger. The company expected its activity in November to be 87 flights and 255 passengers, but the actual activity was 90 flights and 257 passengers. The actual cost for plane operating costs in November was $349,240. The spending variance for plane operating costs in November would be closest to