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	$81,873	$165,000	3,300 labor hours
Correspondence	$9,660	$23,000	2,800 letters
Account billing	$171,500	$89,000	2,450,000 lines
Payment verification	$8,930	$77,000	19,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$244,214	3,160 labor hours
Correspondence	$31,310	2,650 letters
Account billing	$270,774	2,600,000 lines
Payment verification	$85,655	18,890 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):

Statement inquiry

Account billing