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. $79,968 $165,000. 3,200 labor hours

Correspondence. $9,504. $24,000. 2,700 letters

Account billing. $125,000. $71,000. 2,500,000 lines

Payment verification $10,250. $76,000. 20,500 accounts

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

Activity Center. Total Costs. Driver Amount

Statement inquiry. $249,768. 3,360 labor hours

Correspondence. $34,796. 2,880 letters

Account billing. $199,516. 2,570,000 lines

Payment verification. $86,287. 20,550 accounts

Required

Compute the flexible-budget variances for the following two activity cost items (round unit costs to two decimal places and enter favorable variances as positive numbers and unfavorable variances as negative numbers):

Payment verification=

Account billing=