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	$79,200	$156,000	3,200 labor hours
Correspondence	$9,639	$22,000	2,700 letters
Account billing	$144,000	$77,000	2,400,000 lines
Payment verification	$12,095	$80,000	20,500 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$234,023	3,140 labor hours
Correspondence	$31,154	2,550 letters
Account billing	$231,898	2,580,000 lines
Payment verification	$92,876	20,630 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): Correspondence : Statement inquiry :