The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable Fixed | Activity Center Statement inquiry Correspondence Account billing Payment verification $82,722 $9,856 $150,000 $12,760 $150,000 $26,000 $82,000 $79,000 Cost Driver 3,400 labor hours 2,800 letters 2,500,000 lines 22,000 accounts 12,70U In September, actual costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $235,699 $36,916 $231,867 $92,161 Driver Amount 3,520 labor hours 2,830 letters 2,500,000 lines 21,900 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 Account billing