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 $84,524 $156,000 3,400 labor hours $9,860 $21,000 2,900 letters Correspondence Account billing $168,000 $80,000 2,400,000 lines Payment verification $8,600 $78,000 20,000 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $241,076 3,400 labor hours $31,501 Correspondence Account billing Payment verification 3,020 letters 2,270,000 lines $239,787 $87,067 19,990 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 877 Account billing 552 , Tries 3/7