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	$75,488	$156,000	3,200 labor hours
Correspondence	$9,860	$29,000	2,900 letters
Account billing	$178,500	$83,000	2,550,000 lines
Payment verification	$10,045	$77,000	20,500 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$235,642	3,340 labor hours
Correspondence	$38,885	2,880 letters
Account billing	$273,974	2,730,000 lines
Payment verification	$85,991	20,320 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: