In September, actual total costs and activity were as follows: Required as negative numbers): Statement inquiry Account billing

The folloning is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: $23,000 $78,000 $77,000 Activity Center Statement inqu.rv Correspondence Account billing Payment verification In September, actual total costs and activity were as follows: Activity Center Inquiry Correspondenc Account biling Required Fixed $152,000 $74,176 $10,063 $144,000 $7,740 Total Costs $236,314 $32, 890 $212,328 $85, Cost Driver 3,200 labor hours 2,900 letters lines 18,000 accounts Driver Amount 3,170 labor hou 2, 740 lines 17,920 a Compute the flexible-budget Variances for the following activity COSt items (round variable CCStS unit to two decimal places and enter favorable Variances as positive numbers and unfavorable Variances as negative numbers): Statement inqu Account billing