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 $79,398 $155,000 3,300 labor hours Correspondence $10,063 $29,000 2,900 letters Account billing $182,000 $80,000 2,600,000 lines Payment verification $8,400 21,000 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $232,711 3,190 labor hours 2,730 letters Correspondence $38,256 Account billing $257,682 2,550,000 lines Payment verification $85,481 20,960 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 Correspondence $10,063 $29,000 2,900 letters Account billing $182,000 $80,000 2,600,000 lines Payment verification $8,400 $77,000 21,000 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $232,711 3,190 labor hours Correspondence $38,256 2,730 letters Account billing $257,682 2,550,000 lines Payment verification $85,481 20,960 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): Account billing Statement inquiry