The Latiker commuter bus companyuses 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 $56,900per month plus $2,882per route plus $17per commuter. The company expected its activity in November to be 88 routes and 260 commuters, but the actual activity was 93 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

• $14,478 Favorable
• $24,314 Unfavorable
• $9,836 Favorable
• $9,836 Unfavorable
• $24,314 Favorable