LIRULLA PRUILER VARIANCE ANALYSIS The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company Timer Notes Evaluate Feedback Print Activity Center Variable Correspondence $9.315 $122,500 $9.540 Fixed $153.000 $26,000 $85,000 $79,000 Cost Driver 3,300 labor hour 2,700 letters 2,450,000 In September, actual costs and activity were as follows: Activity Center Total Costs Driver Amount 3,10 labor hours 4815 1204,112 2,400,000 lines 17, account 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): Account billing Statement inquiry