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 Account inquiry Correspondence Account billing Bill verificationn Cost Driver Variable $83,232$158,0003,400 labor hours $10,208$30,000 $171,500$75,0002,450,000 lines $11,660 $76,000 22,000 accounts Fixed 2,900 letters In September, actual costs and activity were as follows Activity Center Account inquiry Correspondence Account billing Bill verificationn Total Costs $242,374 $40,192 $232,747 $88,184 Driver Amount 3,480 labor hours 2,890 letters 2,250,000 lines 22,110 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) Correspondence Account billing