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 Statement inquiry Correspondence Account billing Payment verification Variable $82,314 $10,208 $127,500 $9,245 Fixed $164,000 $26,000 $78,000 $80,000 Cost Driver 3,400 labor hours 2,900 letters 2,550,000 lines 21,500 accounts In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $245,671 $35,603 $195,620 S88,680 Driver Amount | 3,400 labor hours 2,750 letters 2,370,000 lines 21,540 accounts 21 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): Payment verification Statement inquiry