The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable $82,518 Fixed $156,000 Activity Center Statement inquiry Correspondence Account billing $9,477 $178,500 $9,030 $22,000 $71,000 $78,000 Cost Driver 3,400 labor hours 2,700 letters 2,550,000 lines 21,000 accounts Payment verification In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount 3,230 labor hours $234,392 $31,731 Statement inquiry Correspondence Account billing Payment verification $261,969 $86,086 2,630 letters 2,740,000 lines 21,120 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 -996 Correspondence 500 Submit Answer Incorrect. Tries 2/5 Previous Tries