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
Account inquiry	$81,213	$158,000	3,300 labor hours
Correspondence	$10,024	$29,000	2,800 letters
Account billing	$127,500	$84,000	2,550,000 lines
Bill verification	$10,140	$80,000	19,500 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$241,138	3,400 labor hours
Correspondence	$39,527	2,930 letters
Account billing	$209,819	2,520,000 lines
Bill verification	$90,542	19,680 accounts

Required Compute the flexible-budget variances for the following two activity cost items (round all answers to the nearest dollar and enter favorable variances as positive numbers and unfavorable variances as negative numbers): Correspondence: Account billing: