The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company:

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The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company Fixed $159,000 Activity Center Statement inquiry Correspondence Account billing Payment verification Variable $74,368 $9,918 $171,500 $11,210 $28,000 $82,000 $78,000 Cost Driver 3,200 labor hours 2,900 letters 2,450,000 lines 19,000 accounts In September, actual total costs and activity were as follows: Driver Amount 3,380 labor hours Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $237,636 $38,465 $265,464 $89,818 3,020 letters 2,630,000 lines 19,010 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 Account billing Submit Answer Tries 0/7