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 In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Variable $77,568 Fixed $157,000 $9,477 $25,000 $175,000 $9,660 $76,000 Cost Driver 3,200 labor hours 2,700 letters 2,500,000 lines $78,000 21,000 accounts Total Costs $233,682 $35,125 $253,963 $88,371 Driver Amount 3,160 labor hours 2,770 letters 2,540,000 lines 21,020 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): Account billing Statement inquiry Submit Answer Tries 0/8