Correspondence $9,947 $29,000 2,900 letters Account billing $168,000 $78,000 2,400,000 lines Payment verification $7,800 $78,000 19,500 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount 3,540 Statement inquiry $239,493 labor hours Correspondence $39,217 2,700 letters Account billing S252,552 2,500,000 lines Payment verification $85,890 19,510 accounts Required Compute the flexible-budget varlances 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): Correspondence Payment verification 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 584,014 $153,000 3.400 labor hours Correspondence $9.947 $29,000 2,900 letters Account billing $168,000 $78,000 2.400,000 lines Payment verification $7.800 $78,000 19,500 accounts In September, actual total costs and activity were as follows: Total Activity Center Driver Amount Costs Statement inquiry $239,493 3,540 labor hours Correspondence $39.217 2,700 letters Account billing $252,552 2,500,000 lines Payment verification $85,890 19,510 accounts Required