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: Activity Center Statement inquiry Correspondence Account billing Payment verification Variable $80,025 $9,947 $147,000 $8,815 Total Costs $237,174 $31,357 $232,5N $84,788 Fixed $162,000 $21,000 $74,000 $76,000 Cost Driver 3,300 labor hours 2,900 letters 2,450,000 lines 20,500 accounts Driver Amount 3,100 labor hours 2,730 letters 2,630,000 lines 20,400 accounts Required Compute the flexible-budget variances for the following two activity cost items (round unit costs to two decimal places and enter favorable variances as positive unfavorable variances as negative numbers): Payment verification Account billing