he 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	$78,676	$161,000	3,400 labor hours
Correspondence	$9,666	$30,000	2,700 letters
Account billing	$127,500	$76,000	2,550,000 lines
Payment verification	$7,200	$77,000	18,000 accounts

In September, actual total costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Statement inquiry	$236,397	3,230 labor hours
Correspondence	$39,753	2,870 letters
Account billing	$208,210	2,630,000 lines
Payment verification	$84,968	17,970 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): Account billing = ______________ Statement inquiry = ______________