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 $56,860 per month plus $2,874 per route plus $16 per commuter. The company expected its activity in November to be 87 routes and 257 commuters, but the actual activity was 93 routes and 266 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

• $17,388 Favorable

• $5,910 Favorable

• $23,298 Unfavorable

• $23,298 Favorable

• $5,910 Unfavorable