The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Fixed Activity Center Statement inquiry Correspondence Account billing Payment verification Variable $75,360 $9,947 $156,000 $10,400 $155,000 $25,000 $78,000 $76,000 Cost Driver 3,200 labor hours 2,900 letters 2,600,000 lines 20,000 accounts In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $227,526 $34,635 $240,276 $85,601 Driver Amount 3,110 labor hours 2,880 letters 2,690,000 lines 20,030 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): Account billing Statement inquiry