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	$80,553	$155,000	3,300 labor hours
Correspondence	$10,024	$23,000	2,800 letters
Account billing	$168,000	$70,000	2,400,000 lines
Payment verification	$11,440	$80,000	22,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$240,610	3,470 labor hours
Correspondence	$33,555	2,720 letters
Account billing	$244,793	2,500,000 lines
Payment verification	$90,766	22,110 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): Correspondence ___________ Payment verification ___________