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 $80,308 $9,660 $120,000 $12,760 Fixed $155,000 $24,000 $90,000 $77,000 Cost Driver 3,400 labor hours 2,800 letters 2,400,000 lines 22,000 accounts In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $234,096 $35,079 $218,977 $89,820 Driver Amount 3,350 labor hours 2.970 letters 2,590,000 lines 22,020 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): Payment verification 20140 Account billing 523 Submit Answer Incorrect. Tries 1/5 Previous Tries