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 $79,893 $160,000 3,300 labor hours Correspondence $10,353 $20,000 2,900 letters Account billing $175,000 $81,000 2,500,000 lines Payment verification $11,505 $76,000 19,500 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $239,064 3,230 labor hours Correspondence $29,572 2,880 letters Account billing $248,306 2,390,000 lines Payment verification $86,830 19,610 accounts Required Compute the flexible-budget variances for the following two activity cost items (round variable costs per unit to two decimal places and enter favorable variances as positive numbers and unfavorable variances as negative numbers):