JAR-428 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 $56,890 per month plus $2,884 per route plus $16 per passenger. The company expected in August to perform 86 routes and serve 259 passengers, but the actual activity was 97 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 $31,788 Favorable $35,746 Unfavorable $35,746 Favorable $3,958 Unfavorable $3,958 Favorable