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	$79,584	$155,000	3,200 labor hours
Correspondence	$9,947	$22,000	2,900 letters
Account billing	$175,000	$71,000	2,500,000 lines
Bill verification	$9,020	$80,000	20,500 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$240,167	3,400 labor hours
Correspondence	$31,062	2,820 letters
Account billing	$236,262	2,360,000 lines
Bill verification	$88,456	20,340 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): Correspondence Bill verificatio