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 3,200 labor hours Statement inquiry $76,832 $158,000 2,900 Correspondence $10,295 $20,000 letters Account billing $127,500 $75,000 2,550,000 lines 21,500 accounts Payment verification $12,685 $79,000 In September, actual total costs and activity were as follows: Activity Total Driver Center Costs Amount 3,040 Statement $231,682 labor inquiry hours Correspondence $28,989 2,720 letters 2,460,000 Account billing $198,722 lines Payment verification accounts $91,742 21,540 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 billing Correspondence Submit Answer Tries 0/5