JAR-509 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 $2,880 per route plus $16 per passenger. The company expected in August to perform 86 routes and serve 258 passengers, but the actual activity was 98 routes and 270 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 $3,598 Favorable $38,350 Favorable $3,598 Unfavorable $34,752 Favorable $38,350 Unfavorable