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	$79,794	$165,000	3,300 labor hours
Correspondence	$9,947	$21,000	2,900 letters
Account billing	$147,000	$79,000	2,450,000 lines
Payment verification	$11,395	$79,000	21,500 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$241,236	3,120 labor hours
Correspondence	$31,226	2,800 letters
Account billing	$216,189	2,270,000 lines
Payment verification	$89,438	21,320 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): Statement inquiry : Account billing :