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	$77,568	$166,000	3,200 labor hours
Correspondence	$9,548	$25,000	2,800 letters
Account billing	$168,000	$78,000	2,400,000 lines
Payment verification	$10,290	$78,000	21,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$244,509	3,280 labor hours
Correspondence	$34,635	2,770 letters
Account billing	$253,775	2,510,000 lines
Payment verification	$88,942	20,880 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): Correspondence Account billing