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 $79,730 $151,000 3,400 labor hours

Correspondence $10,024 $29,000 2,800 letter

Account billing $122,500 $78,000 2,450,000 lines

Payment Verification $9,680 $77,000 22,000 accounts

In September, actual costs and activity were as follows:

Activity Center Total costs Driver amount

statement inquiry $228,662 3,350 labor hours

Correspondence $39,745 3,000 letters

Account billing $205,926 2,560,000 lines

Payment Verification $86,960 21,920 accounts

Required

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 is --- ?

Correspondence is ---- ?