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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 $57,440 per month plus $2,962 per flight plus $15 per passenger. The company expected its activity in November to be 83 flights and 255 passengers, but the actual activity was 86 flights and 257 passengers. The actual cost for plane operating costs in November was $305,490. The spending variance for plane operating costs in November would be closest to:
Telecommuting
The practice of working from a remote location, outside of a traditional office environment, typically using digital technologies.
Employee Behavior
pertains to the actions or conduct of individuals within an organization, influenced by their attitudes, personality, and the organizational culture.
Workforce
The collective group of individuals engaged in work within an organization or the labor pool in the economy.
Organizational Citizenship Behavior
Refers to voluntary actions by employees that go beyond their formal job requirements to enhance the workplace environment and its functioning.
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