1:39 s1.lite.msu.edu The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Activity Center Variable Fixed Cost Driver Statement inquiry $78,200 $169,000 3,400 labor hours Correspondence $10,034 $30,000 2,900 letters Account billing $122,500 $75,000 2,450,000 lines Payment verification $11,115 $77,000 19,500 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $243,259 3,220 labor hours Correspondence $39,683 2,900 letters Account billing $191,245 2,310,000 lines 19,400 Payment verification $88,525 accounts Required Compute the flexible-budget variances for the following two activity cost items (round unit costs to two decimal places and enter favorable variances as positive numbers and unfavorable variances as negative numbers): Payment verification Account billing