JAR-401 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 $56,880 per month plus $2,884 per route plus $17 per passenger. The company expected in August to perform 89 routes and serve 250 passengers, but the actual activity was 93 routes and 268 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 $12,842 Unfavorable $24,548 Unfavorable $11,706 Favorable $24,548 Favorable $12,842 Favorable