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 $56,890 per month plus $2,876 per route plus $14 per commuter. The company expected its activity in November to be 90 routes and 260 commuters, but the actual activity was 98 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

• $23,064 Favorable

• $37,334 Unfavorable

• $14,270 Unfavorable

• $37,334 Favorable