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	$78,048	$153,000	3,200 labor hours
Correspondence	$10,150	$24,000	2,900 letters
Account billing	$153,000	$89,000	2,550,000 lines
Payment verification	$10,560	$76,000	22,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$225,478	3,000 labor hours
Correspondence	$33,434	2,790 letters
Account billing	$232,742	2,410,000 lines
Payment verification	$87,103	22,120 accounts

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

Correspondence

Account billing