A commuter bus company uses two measures of activity, routes and commuters, in the cost formulas in its budgets and performance reports. The cost formula for bus operating costs is $56,900 per month plus $2,890 per route plus $18 per commuter. The company expected its activity in November to be 88 routes and 256 commuters, but the actual activity was 96 routes and 264 commuters. The actual cost for bus operating costs in November was $305,100. The spending variance for bus operating costs in November would be closest to:

Multiple Choice

• $33,992 Favorable

• $33,992 Unfavorable

• $23,264 Favorable

• $10,728 Favorable

• $10,728 Unfavorable