The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Cost Driver Activity Center Statement inquiry Correspondence Variable $77,385 Fixed $163,000 $30,000 3,300 labor hours $9,396 2,700 letters Account billing $130,000 $82,000 2,600,000 lines Payment verification $10,455 $80,000 20,500 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $238,342 3,230 labor hours Correspondence $39,603 2,610 letters 2,640,000 lines Account billing $214,607 Payment verification $89,674 20,320 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 -520.2 Account billing 401.5 Submit Answer Incorrect. Tries 2/5 Previous Tries