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 $81,576 $165,000 3,300 labor hours Correspondence 59,612 2,700 letters $175,000 $25,000 $73,000 $77,000 Account billing Payment verification 2,500,000 lines $7,980 19,000 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $243,538 3,150 labor hours Correspondence $34,761 2,770 letters Account billing $237,697 2,360,000 lines Payment verification $84,844 19,130 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): Payment verification Statement inquiry