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 Cost Driver 3,300 labor hours Variable Fixed $82,269 $151,000 $9,828 $28,000 $150,000 $74,000 $10,500 $79,000 21,000 accounts 2,800 letters 2,500,000 lines In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $234,611 $38,367 $224,729 $90,057 Driver Amount 3,330 labor hours 2,970 letters 2,510,000 lines 21,080 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): Payment verification Correspondence