Compute the flexible-budget variances for the following two activity cost items

The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company. In September, actual costs and activity were as follows: Required Compute the flexible-budget variances for the following t activity cost items (round a answers to the nearest dollar and enter favorable variances as positive numbers and unfavorable variances as negative numbers): Account billing Bill verification