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 $80,025 $9,632 $156,000 $9,620 Fixed $153,000 $26,000 $82,000 $77,000 Cost Driver 3,300 labor hours 2,800 letters 2,600,000 lines 18,500 accounts In September, actual costs and activity were as follows: Activity Center Account inquiry Correspondence Account billing Bill verification Total Costs $236,886 $35,832 $231,307 $85,861 Driver Amount 3,440 labor hours 2,850 letters 2,480,000 lines 18,570 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 verification