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	$82,790	$162,000	3,400 labor hours
Correspondence	$9,996	$26,000	2,800 letters
Account billing	$120,000	$80,000	2,400,000 lines
Payment verification	$12,470	$76,000	21,500 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$241,302	3,240 labor hours
Correspondence	$35,591	2,660 letters
Account billing	$200,398	2,390,000 lines
Payment verification	$88,244	21,540 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):