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 Cost Driver 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 $77,187 Fixed $168,000 3,300 labor hours $9,585 $125,000 $7,790 $27,000 $82,000 2,700 letters 2,500,000 lines $79,000 19,000 accounts Total Costs Driver Amount $249,735 3,480 labor hours $36,732 2,550 letters $212,546 2,610,000 lines $85,948 18,870 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 Payment verification Submit Answer Tries 0/8