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
Statement inquiry	$75,552	$160,000	3,200 labor hours
Correspondence	$9,423	$25,000	2,700 letters
Account billing	$175,000	$84,000	2,500,000 lines
Payment verification	$9,540	$80,000	18,000 accounts

In September, actual total costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Statement inquiry	$239,356	3,380 labor hours
Correspondence	$34,092	2,880 letters
Account billing	$262,062	2,540,000 lines
Payment verification	$90,448	18,130 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 Account billing