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 Variable Fixed Cost Driver 3,300 Statement $77,220 $162,000 labor inquiry hours 2,900 Correspondence $9,860 $26,000 letters 2,450,000 Account billing $122,500 $71,000 lines Payment $10,865 $79,000 verification 20,500 accounts In September, actual total costs and activity were as follows: Activity Center Total Driver Costs Amount 3,230 Statement $237,629 labor inquiry hours 2,900 Correspondence $36,234 letters 2,620,000 Account billing $202,795 lines Payment 20,700 $89,652 verification 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):