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	$81,180	$166,000	3,300 labor hours
Correspondence	$9,884	$23,000	2,800 letters
Account billing	$175,000	$76,000	2,500,000 lines
Payment verification	$10,865	$79,000	20,500 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Statement inquiry	$245,499	3,250 labor hours
Correspondence	$33,036	2,820 letters
Account billing	$241,967	2,370,000 lines
Payment verification	$89,786	20,450 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): Correspondence ? Payment verification ?