The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: \" Account billing $182,000 $70,000 2,600,000 lines Bill verification $11,220 $79,000 22,000 accounts In September, actual costs and activity were as follows: Account inquiry $225,809 3,040 labor hours Account billing $243,774 2,470,000 lines Bill verication $89,975 22,000 accounts