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 $80,580 $169,000 3,400 labor hours Correspondence $9,315 Account billing $178,500 $24,000 $76,000 2,700 letters 2,550,000 lines Payment verification $9,200 $78,000 20,000 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $247,680 3,360 labor hours Correspondence $34,289 2,750 letters Account billing $244,213 2,390,000 lines Payment verification $86,685 19,810 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 Statement inquiry