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	$77,979	$164,000	3,300 labor hours
Correspondence	$9,639	$28,000	2,700 letters
Account billing	$178,500	$76,000	2,550,000 lines
Payment verification	$8,400	$77,000	21,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$245,202	3,400 labor hours
Correspondence	$36,436	2,640 letters
Account billing	$265,933	2,710,000 lines
Payment verification	$84,638	20,850 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 Statement inquiry