JAR-421 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 $56,890 per month plus $2.890 per route plus $15 per passenger. The company expected in August to perform 90 routes and serve 257 passengers, but the actual activity was 96 routes and 265 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 $17,460 Favorable $15,745 Favorable $33,205 Unfavorable $15,745 Unfavorable $33,205 Favorable