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	$78,744	$170,000	3,400 labor hours
Correspondence	$10,034	$21,000	2,900 letters
Account billing	$182,000	$90,000	2,600,000 lines
Payment verification	$11,000	$79,000	22,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$249,513	3,400 labor hours
Correspondence	$31,245	2,880 letters
Account billing	$271,163	2,600,000 lines
Payment verification	$90,019	22,130 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 ?