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 $80,342 Activity Center Statement inquiry Correspondence Account billing 3,400 labor hours 2,700 letters $9,207 $165,000 $29,000 $77,000 $76,000 $122,500 2,450,000 lines Payment verification $9,360 18,000 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Statement inquiry Correspondence Account billing Payment verification $240,551 $38,719 $193,455 $85,926 Driver Amount 3,210 labor hours 2,640 letters 2,320,000 lines 18,200 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 Statement inquiry Submit Answer Tries 0/5