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	$84,898	$165,000	3,400 labor hours
Correspondence	$9,884	$20,000	2,800 letters
Account billing	$130,000	$88,000	2,600,000 lines
Bill verification	$9,360	$78,000	18,000 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$252,360	3,500 labor hours
Correspondence	$30,860	2,840 letters
Account billing	$225,091	2,730,000 lines
Bill verification	$87,066	18,150 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 billing Correspondence