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 $56,880 per month plus $2,874 per route plus $16 per commuter. The company expected its activity in November to be 86 routes and 256 commuters, but the actual activity was 92 routes and 262 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 $3,040 Favorable $20,380 Unfavorable $17,340 Favorable $20,380 Favorable $3,040 Unfavorable