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	$74,784	$150,000	3,200 labor hours
Correspondence	$9,585	$27,000	2,700 letters
Account billing	$156,000	$83,000	2,600,000 lines
Bill verification	$9,180	$78,000	18,000 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$219,994	3,020 labor hours
Correspondence	$36,869	2,840 letters
Account billing	$235,099	2,540,000 lines
Bill verification	$87,650	18,020 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

Correspondence

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