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 $56,880per month plus $2,884per route plus $14per commuter. The company expected its activity in November to be 89 routes and 256 commuters, but the actual activity was 97 routes and 265 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

• $35,238 Favorable
• $12,040 Favorable
• $23,198 Favorable
• $35,238 Unfavorable
• $12,040 Unfavorable