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 $74,784 $9,504 Fixed $164,000 $20,000 $130,000 $71,000 $10,080 $76,000 Cost Driver 3,200 labor hours 2,700 letters 2,600,000 lines 21,000 accounts Total Costs Driver Amount 3,290 labor hours $241,247 $30,476 $209,720 $85,435 2,740 letters 2,780,000 lines 20,880 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): Payment verification -587.4 Statement Inquiry -359.7 Submit Answer Incorrect. Tries 1/8 Previous Tries