The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Cost Driver Activity Center Variable Fixed Statement inquiry $74,880 $165,000 3,200 labor hours Correspondence $9,585 Account billing $144,000 $22,000 $71,000 2,700 letters 2,400,000 lines Payment verification $10,440 $76,000 18,000 accounts In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs Driver Amount $243,739 3,380 labor hours $31,870 2,570 letters $221,022 $86,919 2,500,000 lines 18,130 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): Account billing Correspondence Submit Answer Tries 0/8