tour company uses two measures of activity, routes and passengers in its cost formulas used for budgeting and performance evaluation. The cost formula for tour operating costs is $56,840 per month plus $2,886 per route plus $13 per passenger. The company expected in August to perform 88 routes and serve 258 passengers, but the actual activity was 96 routes and 263 passengers. The actual tour operating costs in August was $305,100. The spending variance for tour operating costs in August would be closest to: Multiple Choice $32,215 Unfavorable O $23,153 Favorable $9,062 Favorable $9,062 Unfavorable $32,215 Favorable