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 $74,048 $160,000 3,200 labor hours Correspondence $9,612 $21,000 2,700 letters Account billing $147,000 $82,000 2,450,000 lines Payment verification $9,250 $80,000 18,500 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $231,715 3,130 labor hours Correspondence $29,811 2,540 letters Account billing $221,806 2,320,000 lines Payment verification $88,378 18,520 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