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 Statement inquiry Correspondence Account billing Payment verification Variable $82,518 $9,477 $178,500 $9,030 Fixed $156,000 $22,000 $71,000 $78,000 Cost Driver 3,400 labor hours 2,700 letters 2,550,000 lines 21,000 accounts In September, actual costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $234,392 $31,731 $261,969 $86,086 Driver Amount 3,230 labor hours 2,630 letters 2,740,000 lines 21,120 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): Payment verification Correspondence Submit Answer Tries 0/5