tour company uses two measures of activity, routes and passengers in its cost formutes used for budgeting and performance evaluation. The cost formula for tour operating costs is $56,890 per month plus $2,886 per route plus $13 per passenger. The company expected in August to perform 87 routes and serve 258 passengers, but the actual activity was 93 routes and 260 passengers. The actual tour operating costs in August was $305100, The spending variance for tour operating costs in August would be closest to 03 Multiple Choice $23,672 Unfavorable $6,226 Favorable $17,446 Favorable $23.672 Favorable $6,226 Unfavorable