JAR-352 tour 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 \\( \\$ 56,860 \\) per month plus \\( \\$ 2,888 \\) per route plus \\( \\$ 15 \\) per passenger. The company expected in August to perform 89 routes and serve 255 passengers, but the actual activity was 94 routes and 263 passengers. The actual tour operating costs in August was \\( \\$ 305,100 \\). The spending variance for tour operating costs in August would be closest to: Multiple Choice \\( \\$ 12,617 \\) Favorable \\( \\$ 12,617 \\) Unfavorable \\( \\$ 27,177 \\) Unfavorable \\( \\$ 14,560 \\) Favorable \\( \\$ 27,177 \\) Favorable