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 $76,956 $9,423 $156,000 $11,210 Fixed $151,000 $28,000 $72,000 $76,000 Cost Driver 3,300 labor hours 2,700 letters 2,600,000 lines 19,000 accounts In September, actual costs and activity were as follows Activity Center Account inquiry Correspondence Account billing Bill verification Total Costs $226,762 $36,423 $238,525 $88,032 Driver Amount 3,290 labor hours 2,560 letters 2,780,000 lines 19,080 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 238800 INCORRECT Correspondence 36934.4 TNGORRECT