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 $81,702 $169,000 3,400 labor hours 2,900 letters Correspondence $10,324 $22,000 Account billing $171,500 $86,000 2,450,000 lines Payment verification $11,395 $78,000 21,500 accounts In September, actual total costs and activity were as follows: Total Costs Driver Amount Activity Center Statement inquiry Correspondence $251,549 3,440 labor hours 2,730 letters $31,843 Account billing $245,661 2,280,000 lines Payment verification $89,994 21,300 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): Statement inquiry Payment verification