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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 Cost Activity Center Variable Fixed Driver Statement 3,300 inquiry $80,586 $170,000 labor hours 2,900 Correspondence $9,947 $20,000 letters Account billing $147,000 $70.000 2.450,000 lines Payment verification $10,450 $77,000 19,000 In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $251,445 labor hours Correspondence $29,988 2.950 letters 2,590.000 Account billing $225,253 Payment verification $87,581 18,950 accounts Required Compute the flexible-budget variances for the following two activity cost items (round all answers to the nearest dollar and enter favorable variances as positive numbers and unfavorable variances as negative numbers): Correspondence Statement inquiry