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	$78,540	$154,000	3,400 labor hours
Correspondence	$9,207	$21,000	2,700 letters
Account billing	$130,000	$87,000	2,600,000 lines
Bill verification	$11,440	$78,000	22,000 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$235,951	3,560 labor hours
Correspondence	$31,157	2,770 letters
Account billing	$215,350	2,560,000 lines
Bill verification	$88,921	22,050 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): Bill verification ______________________ Account billing ______________________