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 $84,218 $10,295 $122,500 $8,000 Fixed $152,000 $24,000 $90,000 $78,000 Cost Driver 3,400 labor hours 2,900 letters 2,450,000 lines 20,000 accounts In September, actual costs and activity were as follows Activity Center Account inquiry Correspondence Account billing Bill verification Total Costs $240,864 $33,738 $220,098 $85,762 Driver Amount 3,580 labor hours 2,780 letters 2,610,000 lines 20,120 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): Bill verification Account inquiry