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 Activity Center Statement inquiry Correspondence Account billing Payment verification $74,208 $10,237 $147,000 $9,250 $161,000 $28,000 $87,000 $76,000 Cost Driver 3,200 labor hours 2,900 letters 2,450,000 lines 18,500 accounts In September, actual total costs and activity were as follows: Total Costs Driver Amount Activity Center Statement inquiry Correspondence Account billing Payment verification $231,507 $39,504 3,010 labor hours 3,010 letters 2,540,000 lines 18,360 accounts $239,490 $84,258 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 152490 Statement inquiry 70507