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	$76,329	$151,000	3,300 labor hours
Correspondence	$10,353	$27,000	2,900 letters
Account billing	$156,000	$74,000	2,600,000 lines
Payment verification	$10,500	$80,000	21,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$228,289	3,340 labor hours
Correspondence	$37,844	3,040 letters
Account billing	$229,383	2,590,000 lines
Payment verification	$91,013	20,890 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): 1 Account billing : 2 Payment verification :