The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable Fixed Cost Driver $82,790 Activity Center Statement inquiry Correspondence Account billing Payment verification $9,996 $120,000 $12,470 $162,000 $26,000 $80,000 $76,000 3,400 labor hours 2,800 letters 2,400,000 lines 21,500 accounts In September, actual total costs and activity were as follows: Total Costs Driver Amount Activity Center Statement inquiry Correspondence $241,302 $35,591 3,240 labor hours 2,660 letters 2,390,000 lines 21,540 accounts Account billing $200,398 $88,244 Payment verification 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): Account billing Correspondence