The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable Fixed Cost Driver $84,116 Activity Center Statement inquiry Correspondence Account billing Payment verification $9,693 $171,500 $12,040 $167,000 $25,000 $80,000 $77,000 3,400 labor hours 2,700 letters 2,450,000 lines 21,500 accounts In September, actual total costs and activity were as follows: Driver Amount Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $250,328 $35,163 3,380 labor hours $ 237,564 $89,618 2,790 letters 2,260,000 lines 21,420 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