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 $2,888 per route plus $14 per commuter. The company expected its activity in November to be 86 routes and 255 commuters, but the actual activity was 95 routes and 267 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: $29,858 Unfavorable O $26,160 Favorable $29,858 Favorable $3,698 Unfavorable $3,698 Favorable