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	$78,710	$164,000	3,400 labor hours
Correspondence	$10,150	$27,000	2,900 letters
Account billing	$156,000	$70,000	2,600,000 lines
Bill verification	$9,460	$78,000	22,000 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$247,913	3,590 labor hours
Correspondence	$36,540	2,830 letters
Account billing	$230,848	2,670,000 lines
Bill verification	$87,128	22,110 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): Account inquiry : Account billing :