Please post calculations

The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Activity Center Account inquiry Correspondence Account billing Bill verification Variable $78,272 $9,315 $125,000 $8,510 Fixed $168,000 $23,000 $77,000 $79,000 Cost Driver 3,200 labor hours 2,700 letters 2,500,000 lines 18,500 accounts In September, actual costs and activity were as follows: Activity Center Total Costs $245,303 $33,309 $192,142 $87,153 Driver Amount 3,120 labor hours 2,810 letters 2,300,000 lines 18,530 accounts Account inquiry Account billing Bill verification 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 Bill verification