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The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable Fixed Cost Driver 3,200 labor hours Activity Center Statement inquiry Correspondence Account billing Payment verification $73,760 $9,968 $175,000 $8,820 $150,000 $29,000 $85,000 $77,000 2,800 letters 2,500,000 lines 18,000 accounts In September, actual total costs and activity were as follows: Total Costs Activity Center Statement inquiry Correspondence Account billing Payment verification Driver Amount 3,130 labor hours 2,890 letters $221,345 $38,533 $266,909 $85,476 2,590,000 lines 17,920 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 Correspondence