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	$82,076	$168,000	3,400 labor hours
Correspondence	$9,720	$24,000	2,700 letters
Account billing	$125,000	$77,000	2,500,000 lines
Payment verification	$10,730	$79,000	18,500 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$247,614	3,320 labor hours
Correspondence	$33,532	2,580 letters
Account billing	$201,305	2,480,000 lines
Payment verification	$88,745	18,470 accounts

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 Payment verification