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	$80,190	$158,000	3,300 labor hours
Correspondence	$9,604	$22,000	2,800 letters
Account billing	$175,000	$85,000	2,500,000 lines
Payment verification	$9,900	$79,000	18,000 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$233,581	3,150 labor hours
Correspondence	$30,529	2,640 letters
Account billing	$246,133	2,310,000 lines
Payment verification	$89,649	17,880 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: ________________ Correspondence: _________________