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	$77,979	$165,000	3,300 labor hours
Correspondence	$10,179	$29,000	2,900 letters
Account billing	$122,500	$83,000	2,450,000 lines
Bill verification	$10,915	$76,000	18,500 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$243,684	3,310 labor hours
Correspondence	$37,979	2,740 letters
Account billing	$207,108	2,480,000 lines
Bill verification	$86,919	18,580 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 Account inquiry