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: Variable $80,454 Fixed $160,000 $9,548 $24,000 $147,000 $8,820 $81,000 Cost Driver 3,300 labor hours 2,800 letters 2,450,000 lines $76,000 18,000 accounts Activity Center Statement Inquiry Correspondence Account billing Payment verification Total Costs $243,135 $32,303 $218,191 $85,435 Driver Amount 3,400 labor hours 2,630 letters 2,280,000 lines 18,200 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): Correspondence Payment verification Submit Answer Tries 0/8