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	$84,014	$164,000	3,400 labor hours
Correspondence	$10,121	$29,000	2,900 letters
Account billing	$171,500	$87,000	2,450,000 lines
Payment verification	$9,690	$79,000	19,000 accounts

In September, actual total costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Statement inquiry	$245,935	3,280 labor hours
Correspondence	$39,102	2,910 letters
Account billing	$249,465	2,330,000 lines
Payment verification	$88,360	19,060 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):