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	$81,668	$155,000	3,400 labor hours
Correspondence	$9,688	$29,000	2,800 letters
Account billing	$127,500	$79,000	2,550,000 lines
Payment verification	$10,920	$78,000	21,000 accounts

In September, actual total costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Statement inquiry	$238,740	3,470 labor hours
Correspondence	$38,143	2,740 letters
Account billing	$201,132	2,450,000 lines
Payment verification	$89,284	21,060 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