JAR-887 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 $2,882 per route plus $15 per passenger. The company expected in August to perform 88 routes and serve 259 passengers, but the actual activity was 98 routes and 264 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 $9,261 Favorable $38,156 Favorable. $38,156 Unfavorable $9,261 Unfavorable