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 $76,032 $154,000 3,200 labor hours Statement inquiry Correspondence Account billing $9,889 $25,000 2,900 letters $153,000 $87,000 2,550,000 lines 18,500 accounts Payment verification $8,510 $78,000 In September, actual total costs and activity were as follows: Total Costs Driver Amount 3,040 labor hours Activity Center Statement inquiry Correspondence Account billing Payment verification $226,722 $35,352 $234,222 $86,594 3,090 letters 2,450,000 lines 18,430 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