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 $56,900 per month plus $2,880 per route plus $14 per passenger. The company expected in August to perform 87 routes and serve 257 passengers, but the actual activity was 97 routes and 269 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 $5,958 Unfavorable $34,926 Favorable $28,968 Favorable \$5,958 Favorable $34,926 Unfavorable