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 $2,878 per route plus $14 per commuter. The company expected its activity in November to be 87 routes and 256 commuters, but the actual activity was 92 routes and 270 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 $5,740 Favorable O $20,326 Unfavorable $20,326 Favorable $5,740 Unfavorable $14,586 Favorable