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 $78,304 $9,800 S153,000 $7,790 Fixed $165,000 $30,000 S81,000 $78,000 Cost Driver 3,200 labor hours 2,800 letters 2,550,000 lines 19,000 accounts Account inquiry Account billing In September, actual costs and activity were as follows: Activity Center Total Costs $247,484 S39,201 $225,706 985,395 Driver Amount 3,390 labor hours 2,600 letters 2,410,000 lines 19,080 accounts Account inquiry Account billing Bill verification 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