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 $56,900 per month plus $2,884 per route plus $18 per commuter. The company expected its activity in November to be 86 routes and 258 commuters, but the actual activity was 94 routes and 264 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 $27,648 Favorable $27,648 Unfavorable $23,180 Favorable $4,468 Favorable $4,468 Unfavorable