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	$79,900	$162,000	3,400 labor hours
Correspondence	$9,612	$21,000	2,700 letters
Account billing	$127,500	$73,000	2,550,000 lines
Payment verification	$8,800	$80,000	22,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$238,830	3,270 labor hours
Correspondence	$31,214	2,690 letters
Account billing	$201,327	2,550,000 lines
Payment verification	$89,265	21,840 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 Account billing