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	Variable	Fixed	Cost Driver
Account inquiry	$79,761	$155,000	3,300 labor hours
Correspondence	$9,207	$23,000	2,700 letters
Account billing	$144,000	$71,000	2,400,000 lines
Bill verification	$10,560	$78,000	22,000 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$232,978	3,220 labor hours
Correspondence	$32,646	2,880 letters
Account billing	$221,352	2,520,000 lines
Bill verification	$89,424	22,160 accounts

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 : 848

CORRECT

1. Bill verification?

ACCOUNT BILLING WAS CORRECT BUT NOT BILL VERIFICATION