JAR-640 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 $2,888 per route plus $14 per passenger. The company expected in August to perform 87 routes and serve 256 passengers, but the actual activity was 94 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 $6,630 Favorable $20,412 Favorable $6,630 Unfavorable.