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 $56,880 per month plus $2,890 per route plus $14 per commuter. The company expected its activity in November to be 89 routes and 260 commuters, but the actual activity was 95 routes and 266 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 $17,424 Favorable $30,054 Unfavorable $30,054 Favorable $12,630 Favorable $12,630 Unfavorable