A commuter bus companyuses 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 $56,870per month plus $2,890per route plus $16per commuter. The company expected its activity in November to be 86 routes and 257 commuters, but the actual activity was 95 routes and 263 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

• $4,422 Favorable
• $4,422 Unfavorable
• $30,528 Favorable
• $26,106 Favorable
• $30,528 Unfavorable