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 $78,738 $155,000 3,300 labor hours $10,440 $25,000 2,900 letters Correspondence Account billing $175,000 $73,000 2,500,000 lines Payment verification $9,690 $77,000 19,000 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $236,997 3,420 labor hours Correspondence $35,363 2,930 letters Account billing $248,438 2,510,000 lines Payment verification $87,478 19,130 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): Account billing Correspondence