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 Statement inquiry Correspondence Account billing Payment verification Variable $76,296 $10,092 $156,000 $11,000 Fixed $155,000 $28,000 $75,000 $80.000 Cost Driver 3.300 labor hours 2,900 letters 2,600,000 lines 20,000 accounts In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $232,708 $36,906 $231.399 $91,555 Driver Amount 3,320 labor hours 2,730 letters 2.620.000 lines 20,160 accounts Required Compute the flexible-budget variances for the following two activity cost items (round all answers to the nearest dollar and enter favorable variances as positive numbers and unfavorable variances as negative numbers) Statement inquiry Correspondence Submit Answer Tries 0/5