The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company:

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 verificatiorn Variable $75,040 $159,000 3,200 labor hours $9,548 $122,500 $89,0002,450,000 lines $11,130$78,00021,000 accounts Fixed Cost Driver $23,000 2,800 letters In September, actual costs and activity were as follows Activity Center Account inquiry Correspondence Account billing Bill verificatiorn Total Costs $238,798 $33,598 $203,377 $89,907 Driver Amount 3,380 labor hours 2,920 letters 2,270,000 lines 20,890 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 Bill verificatiorn