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
Account inquiry	$80,512	$151,000	3,400 labor hours
Correspondence	$9,288	$27,000	2,700 letters
Account billing	$171,500	$90,000	2,450,000 lines
Bill verification	$10,360	$76,000	18,500 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$229,903	3,350 labor hours
Correspondence	$35,867	2,750 letters
Account billing	$270,077	2,580,000 lines
Bill verification	$85,943	18,320 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): Correspondence Bill verification