-Please mark which variables are favorable and unfavorable.

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 Activity Center Statement inquiry Correspondence 3,300 labor hours $82,401 $9,342 $120,000 $9,180 $165,000 $28,000 $78,000 $77,000 Account billing 2,700 letters 2,400,000 lines 18,000 accounts Payment verification In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $246,022 $38,050 $206,148 $86,519 Driver Amount 3,280 labor hours 2,890 letters 2,560,000 lines 18,080 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): Statement inquiry -50.60 Correspondence 298.20 Submit Answer Incorrect. Tries 3/5 Previous Tries