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 Variable Fixed Cost Driver

Account inquiry $73,696 $170,000 3,200 labor hours

Correspondence $10,208 $21,000 2,900 letters

Account billing $153,000 $81,000 2,550,000 lines

Bill verification $9,400 $80,000 20,000 accounts

In September, actual costs and activity were as follows:

Activity Center Total Costs Driver Amount

Account inquiry $241,596 3,070 labor hours

Correspondence $30,817 2,880 letters

Account billing $238,807 2,630,000 lines

Bill verification $89,929 20,010 accounts

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:______________

Bill verification:_______________