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	$77,286	$154,000	3,300 labor hours
Correspondence	$9,576	$21,000	2,800 letters
Account billing	$144,000	$82,000	2,400,000 lines
Payment verification	$9,430	$79,000	20,500 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$233,209	3,380 labor hours
Correspondence	$29,476	2,750 letters
Account billing	$232,798	2,500,000 lines
Payment verification	$88,631	20,390 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):

The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable Fixed Cost Driver Activity Center Statement inquiry Correspondence 3,300 labor hours $77,286 $9,576 $154,000 $21,000 2,800 letters Account billing $82,000 2,400,000 lines $144,000 $9,430 Payment verification $79,000 20,500 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $233,209 3,380 labor hours Correspondence $29,476 2,750 letters Account billing $232,798 2,500,000 lines Payment verification $88,631 20,390 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