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	$80,648	$158,000	3,400 labor hours
Correspondence	$9,180	$22,000	2,700 letters
Account billing	$150,000	$89,000	2,500,000 lines
Payment verification	$7,800	$76,000	19,500 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$239,846	3,410 labor hours
Correspondence	$31,883	2,770 letters
Account billing	$243,865	2,570,000 lines
Payment verification	$83,526	19,550 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: