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 $79,299 $163,000 3,300 labor hours

Correspondence. $9,968 $29,000 2,800 letters

Account billing $156,000. $90,000 2,600,000 lines

Bill verification $10,920 $79,000 21,000 accounts

In September, actual costs and activity were as follows:

Activity Center Total Costs Driver Amount

Account inquiry. $245,276 3,450 labor hours

Correspondence $39,890 2,920 letters

Account billing. $253,707 2,720,000 lines

Bill verification. $89,287 20,960 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):

1. Correspondence

2. Bill verification