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 $77,451 $164,000 3,300 labor hours Correspondence $10,005 $20,000 2,900 letters Account billing $125,000 $84,000 2,500,000 lines Payment verification $8,820 $76,000 21,000 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement $238,767 3,160 labor hours inquiry Correspondence $29,893 3,080 letters Account billing $200,524 2,340,000 lines Payment verification $84,182 21,200 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): Statement inquiry Correspondence Submit Answer Tries 0/7