The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable Fixed Cost Driver Activity Center Statement inquiry Correspondence Account billing Payment verification $80,002 $9,548 $178,500 $10,500 $170,000 $21,000 $71,000 $80,000 3,400 labor hours 2,800 letters 2,550,000 lines 21,000 accounts In September, actual total costs and activity were as follows: Total Costs Driver Amount Activity Center Statement inquiry Correspondence Account billing Payment verification $250,492 $31,418 $255,493 $91,398 3,460 labor hours 2,970 letters 2,630,000 lines 20,840 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): Payment verification Correspondence Submit Answer Tries 0/7