16 201709 Rock Arenas uses two measures of activity, concerts and patrons, when creating the cost formulas in its budgets and performance reports. The operating costs for their group of arenas are estimated to be $57,440 per month plus $2,962 per concert held plus $15 per patron attending a concert. For 2021, Rock Arena had expected its activity to be 83 concerts with 255 patrons attending, but the actual activity was 86 concerts and 257 patrons. The actual cost for the arenas operating costs in 2021 was $305,490. Calculate the spending variance for arena operating costs for 2021. Multiple Choice $10.537 U $1,621 U $1,621 F $10.537 F