The Latiker commuter bus company uses two measures of activity, routes and commuters, in the cost formulas in its budgets and performance reports. The cost formula for bus operating costs is $56,870 per month plus $2,888 per route plus $16 per commuter. The company expected its activity in November to be 89 routes and 256 commuters, but the actual activity was 94 routes and 267 commuters. The actual cost for bus operating costs in November was $305,100. The spending variance for bus operating costs in November would be closest to: Multiple Choice $27,514 Unfavorable $27514 Favorable $12.898 Unfavorable $12.898 Favorable