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	$76,416	$150,000	3,200 labor hours
Correspondence	$10,063	$24,000	2,900 letters
Account billing	$182,000	$82,000	2,600,000 lines
Bill verification	$10,750	$79,000	21,500 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$224,331	3,080 labor hours
Correspondence	$34,101	2,990 letters
Account billing	$253,415	2,450,000 lines
Bill verification	$89,846	21,320 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): Account inquiry: Correspondence: