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	$76,164	$161,000	3,300 labor hours
Correspondence	$10,092	$22,000	2,900 letters
Account billing	$147,000	$72,000	2,450,000 lines
Payment verification	$9,165	$76,000	19,500 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$232,981	3,160 labor hours
Correspondence	$32,773	3,090 letters
Account billing	$215,581	2,390,000 lines
Payment verification	$84,438	19,640 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 : Account billing :