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	$84,728	$158,000	3,400 labor hours
Correspondence	$9,976	$20,000	2,900 letters
Account billing	$144,000	$71,000	2,400,000 lines
Payment verification	$11,880	$80,000	22,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$239,363	3,270 labor hours
Correspondence	$29,482	2,720 letters
Account billing	$220,738	2,490,000 lines
Payment verification	$92,167	22,120 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): Payment verification Statement inquiry