The following is total monthly budgeted cost and activity information for the four activity centers in the bring department of Oregon Power Company Activity Center Statement $29.93 Correspondence Accounting Cost Driver 3.100 labor hours 2,700 letters 2,400,000 lines 19,000 accounts Payment verification In September, actual total costs and activity were as follows: Activity Center Driver Amount 3,240 or hours $30,986 Payment verification 19.010 accounts Required Compute the flexible budget variances for the following two activity costums (round unit costs to two decal glaces and entertai umbers) n m ers and never wance Correspondence Account Tresos