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
Account inquiry	$73,696	$164,000	3,200 labor hours
Correspondence	$9,477	$22,000	2,700 letters
Account billing	$150,000	$87,000	2,500,000 lines
Bill verification	$9,805	$78,000	18,500 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$236,983	3,160 labor hours
Correspondence	$32,371	2,760 letters
Account billing	$242,177	2,600,000 lines
Bill verification	$88,004	18,620 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): Account billing Correspondence