The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable Cost Driver Activity Center Statement inquiry Correspondence Account billing Payment verification $78,880 $10,382 Fixed $163,000 $20,000 $77,000 $80,000 3,200 labor hours 2,900 letters 2,400,000 lines 19,000 accounts $168,000 $9,690 In September, actual total costs and activity were as follows: Total Costs Driver Amount Activity Center Statement inquiry Correspondence Account billing Payment verification $246,293 $29,995 $237,504 3,340 labor hours 2,950 letters 2,300,000 lines $90,596 19,200 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 Sta Account billing