1AR-443 tour compony uses two meatures of actviy, toutes and parsengers in its cost formulas used for budgeung and pertormance evaluabon. The cost formula for tour operating costs s $56,880 per month plus $2,876 per rouse plus $18 per persenger. The company expected in August to perom 86 roubes and serve 259 patsengers but the actuai activity was 97 routes and 268 posseagers. The octual tour operating cocts in August wss $305,100. The spending varance for tour cperoting coits in August woudd be ciosest to Mutupie Choice \$32,798 Fotvoreble $3778 Fovoroble 535.576 Untavocoble 535,576 Furorable \$3,788 Unfavocabie