A company uses two measures of activity, routes and passengers in its cost formulas used for budgeting and performance evaluation. The cost formula for tour operating costs is $56,850 per month plus $2,880 per route plus $17 per passenger. The company expected in August to perform 87 routes and serve 260 passengers, but the actual activity was 92 routes and 267 passengers. The actual tour operating costs in August was $305,100. The spending variance for tour operating costs in August would be closest to: A $21,249 Favorable B $14,519 Favorable C $21,249 Unfavorable D $6,730 Unfavorable E $6,730 Favorable