The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable Activity Center Statement inquiry Correspondence U T $74,592 $9,884 $147,000 $10,340 Fixed $162,000 $20,000 $77,000 $76,000 Cost Driver 3,200 labor hours 2,800 letters 2,450,000 lines 22,000 accounts Account billing Payment verification In September, actual costs and activity were as follows: Driver Amount 3,250 labor hours Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $237,258 $28,905 $220,061 $85,516 2,610 letters 2,380,000 lines 22,150 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): Statement inquiry Payment verification