8 JAR-818 tour company uses two measures of activity, routes and passengers in its cost formulas used for budgeting and performance evaluation. The cost formula for tour operating costs is $56,880 per month plus $2,876 per route plus $18 per passenger. The company expected in August to perform 87 routes and serve 257 passengers, but the actual activity was 97 routes and 266 passengers. The actual tour operating costs in August was $305,100. The spending varlance for tour operating costs in August would be closest to: 01:30:09 Multiple Choice $35,540 Favorable $28,922 Favorable $35,540 Unfavorable $6,618 Unfavorable $6,618 Favorable