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	$78,272	$151,000	3,200 labor hours
Correspondence	$9,450	$23,000	2,700 letters
Account billing	$125,000	$82,000	2,500,000 lines
Bill verification	$9,555	$80,000	19,500 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$227,811	3,160 labor hours
Correspondence	$31,383	2,500 letters
Account billing	$215,648	2,660,000 lines
Bill verification	$90,461	19,570 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):

Bill verification: Account billing: