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 Co Account billing Variable $79,328 $10,324 $171,500 $8,610 Fixed $150,000 $22,000 $71,000 $78,000 Cost Driver 3,200 labor hours 2,900 letters 2,450,000 lines 21,000 accounts In September, actual costs and activity were as follows Driver Amount 3,220 labor hours 3,040 letters 2,640,000 lines 21,060 accounts Activity Center Total Costs $229,662 $32,997 $256,228 $86,403 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 Correspondence Submit Answer Tries 0/10