The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable Fixed Activity Center Statement inquiry $164,000 $83,674 $9,660 Correspondence $30,000 Cost Driver 3,400 labor hours 2,800 letters 2,450,000 lines 21,500 accounts 5171,500 Account billing Payment verification $88,000 $77,000 $12,470 In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $250,866 $40,886 $272,157 $90,303 Driver Amount 3,540 labor hours 2,870 letters 2,640,000 lines 21,700 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 Statement inquiry