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 Account inquiry Variable $76,704 Fixed $150,000 Cost Driver 3,200 labor hours Correspondence Account billing $10,208 $127,500 $21,000 $74,000 2,900 letters 2,550,000 lines Bill verification In September, actual costs and activity were as follows: Req u i red Compute the flexible-budget variances for the following two activity cost items (round all answers to the nearest dollar and enter favorable variances as positive numbers and unfavorable variances as negative numbers): Account inquiry l 77 Bill verification l $10,250 $79,000 20,500 accounts Activity Center Account inquiry Total Costs $224,498 Driver Amount 3,070 labor hours Correspondence Account billing $30,736 $201,049 2,740 letters 2,550,000 lines Bill verification $90,125 20,670 accounts