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

Activity Center	Variable	Fixed	Cost Driver
Statement inquiry	$78,012	$151,000	3,300 labor hours
Correspondence	$9,639	$25,000	2,700 letters
Account billing	$122,500	$87,000	2,450,000 lines
Payment verification	$8,385	$80,000	19,500 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Statement inquiry	$232,774	3,490 labor hours
Correspondence	$33,294	2,520 letters
Account billing	$204,642	2,350,000 lines
Payment verification	$89,245	19,500 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):

Correspondance:

Payment Verification: