The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company:

The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Fixed Activity Center Statement inquiry Correspondence Account billing Payment verification Variable $76,768 $10,179 $171,500 $10,660 $154,000 $22,000 $74,000 $78,000L Cost Driver 3,200 labor hours 2,900 letters 2,450,000 lines 20,500 accounts In September, actual costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $230,901 $32,760 $240,207 $88,815 Driver Amount 3,190 labor hours 2,810 letters 2,380,000 lines 20,360 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 Account billing