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 $81,609 $ 165,000 3,300 labor hours Correspondence $9,884 $23,000 2,800 letters Account billing $171,500 $78,000 2,450,000 lines Payment verification $8,820 $79,000 18,000 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $241,364 3,110 labor hours Correspondence $34,423 2,960 letters Account billing $260,958 2,600,000 lines Payment verification $88,584 17,940 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): Account billing Payment verification