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 Cost Driver 3,200 labor hours Variable Fixed $78,368 $157,000 $9,720 $29,000 $182,000 $8,695 $87,000 $78,000 18,500 accounts 2,700 letters. 2,600,000 lines In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $237,770 $38,885 $270,615 $86,390 Driver Amount 3,300 labor hours 2,530 letters 2,620,000 lines 18,500 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 Correspondence Submit Answer Tries 0/8