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	$77,385	$150,000	3,300 labor hours
Correspondence	$9,585	$26,000	2,700 letters
Account billing	$171,500	$79,000	2,450,000 lines
Payment verification	$12,980	$78,000	22,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$225,403	3,220 labor hours
Correspondence	$35,231	2,650 letters
Account billing	$241,504	2,330,000 lines
Payment verification	$90,939	22,050 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 Statement inquiry