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 Statement inquiry Correspondence Account billing Payment verification Cost Driver 3,300 labor hours Variable $81,609 Fixed $166,000 $9,860 $27,000 $122,500 $9,225 $84,000 $78,000 20,500 accounts 2,900 letters 2,450,000 lines In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $246,080 $37,067 $208,145 $87,972 Driver Amount 3,250 labor hours 2,750 letters 2,470,000 lines 20,660 accounts Required Compute the flexible-budget variances for the following two activity cost items (round variable costs per unit to two decimal places and enter favorable variances as positive numbers and unfavorable variances as negative numbers): Statement inquiry Account billing