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	$80,172	$153,000	3,400 labor hours
Correspondence	$9,772	$26,000	2,800 letters
Account billing	$175,000	$83,000	2,500,000 lines
Payment verification	$10,260	$79,000	18,000 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Statement inquiry	$234,071	3,410 labor hours
Correspondence	$36,044	2,610 letters
Account billing	$271,699	2,700,000 lines
Payment verification	$88,833	18,010 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): Statement inquiry : need answer! Account billing : need answer!