A commuter train 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 $2,880 per route plus $ 14 per commuter. The company expected its activity in November to be 88 routes and 260 commuters, but the actual activity was 98 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: a. 28,870 Fav b.37,710 Fav c.37,710 unfay d.8,840 unfav e.76,213 fay