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 $80,000 $154,000 3,200 labor hours Correspondence $10,063 $24,000 2,900 letters Account billing $182,000 $72,000 2,600,000 lines Payment verification $10,360 $77,000 18,500 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $234,937 3,240 labor hours Correspondence $35,694 3,100 letters Account billing $255,099 2,620,000 lines Payment verification $86,824 18,610 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):