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	$82,104	$153,000	3,300 labor hours
Correspondence	$10,266	$24,000	2,900 letters
Account billing	$147,000	$84,000	2,450,000 lines
Payment verification	$9,750	$79,000	19,500 accounts

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

Activity Center	Total Costs	Driver Amount
Statement inquiry	$232,526	3,220 labor hours
Correspondence	$33,951	2,940 letters
Account billing	$224,438	2,340,000 lines
Payment verification	$88,653	19,300 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