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
Statement inquiry	$78,936	$162,000	3,300 labor hours
Correspondence	$9,688	$22,000	2,800 letters
Account billing	$130,000	$78,000	2,600,000 lines
Payment verification	$8,100	$76,000	18,000 accounts

In September, actual total costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Statement inquiry	$245,787	3,470 labor hours
Correspondence	$31,935	2,870 letters
Account billing	$214,150	2,720,000 lines
Payment verification	$83,798	18,050 accounts

Required Compute the flexible-budget variances for the following two activity cost items (round variable costs per unit to two decimal places and enter favorable variances as positive numbers and unfavorable variances as negative numbers): Correspondence Account billing