The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable Cost Driver 3,300 labor hours Activity Center Statement inquiry Correspondence Account billing Payment verification Fixed $170,000 $25,000 $88,000 $77,000 $77,682 $9,860 $175,000 $9,000 2,900 letters 2,500,000 lines 20,000 accounts In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $251,286 $34,562 $275,704 $85,820 Driver Amount 3,450 labor hours 2,740 letters 2,690,000 lines 20,040 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 Correspondence