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	$82,005	$151,000	3,300 labor hours
Correspondence	$9,342	$29,000	2,700 letters
Account billing	$168,000	$73,000	2,400,000 lines
Payment verification	$10,500	$78,000	21,000 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Statement inquiry	$229,056	3,130 labor hours
Correspondence	$38,094	2,890 letters
Account billing	$250,590	2,530,000 lines
Payment verification	$88,364	21,040 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):

NEED BOTH ANSWERS BELOW:

1. Correspondence: 2. Payment verification: