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	$82,314	$163,000	3,400 labor hours
Correspondence	$10,092	$26,000	2,900 letters
Account billing	$144,000	$82,000	2,400,000 lines
Payment verification	$12,390	$80,000	21,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$247,801	3,530 labor hours
Correspondence	$35,450	2,720 letters
Account billing	$235,307	2,540,000 lines
Payment verification	$91,553	21,180 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):