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 $75,966 $153,000 3,300 labor hours Correspondence $10,237 $22,000 Account billing $182,000 $71,000 2,900 letters 2,600,000 lines Payment verification $8,970 $79,000 19,500 accounts In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Total Costs Driver Amount $227,011 3,250 labor hours $33,376 2,980 letters Account billing $247,628 Payment verification $88,497 2,520,000 lines 19,350 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