The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company:

Activity CenterVariable

Fixed

Cost Driver

Account inquiry$82,756

$164,000

3,400 labor hours

Correspondence$10,237

$23,000

2,900 letters

Account billing$178,500

$83,000

2,550,000 lines

Bill verification$11,220

$79,000

22,000 accounts

In September, actual costs and activity were as follows:

Activity CenterTotal Costs

Driver Amount

Account inquiry$244,515

3,280 labor hours

Correspondence$33,584

2,750 letters

Account billing$264,822

2,590,000 lines

Bill verification$89,986

22,150 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?-

Account inquiry?-