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 $56,870 per month plus $2,882 per route plus $17 per passenger. The company expected in August to perform 90 routes and serve 260 passengers, but the actual activity was 95 routes and 267 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 $15,570 Favorable $14,529 Favorable $30,099 Unfavorable $30,099 Favorable $15,570 Unfavorable