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 $75,488 3,200 labor hours $162,000 $21,000 Statement inquiry Correspondence Account billing Payment verification $9,548 $130,000 $8,740 $76,000 2,800 letters 2,600,000 lines 19,000 accounts $80,000 In September, actual total costs and activity were as follows: Total Costs Driver Amount 3,240 labor hours Activity Center Statement inquiry Correspondence Account billing Payment verification $237,656 $30,011 $196,574 $89,302 2,720 letters 2,410,000 lines 19,070 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): Account billing Correspondence Submit Answer Tries 0/5