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

Statement inquiry $79,068 $162,000 3,300 labor hours

Correspondence. $10,034 $28,000 2,900 letters

Account billing. $153,000. $90,000. 2,550,000 lines

Payment verification $8,580. $80,000. 19,500 accounts

In September, actual total costs and activity were as follows:

Activity Center. Total Costs. Driver Amount

Statement inquiry. $238,011. 3,190 labor hours

Correspondence. $38,132. 2,760 letters

Account billing. $247,890. 2,620,000 lines

Payment verification $88,646. 19,520 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 billing:

Correspondence: