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

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

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

\begin{tabular}{|l|c|c|} \hline Activity Center & Total Costs & Driver Amount \\ \hline Statement inquiry & $235,715 & 3,380 labor hours \\ \hline Correspondence & $36,237 & 3,060 letters \\ \hline Account billing & $207,920 & 2,360,000 lines \\ \hline Payment verification & $87,488 & 21,570 accounts \\ \hline \end{tabular}