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
Statement inquiry	$77,888	$161,000	3,200 labor hours
Correspondence	$9,604	$25,000	2,800 letters
Account billing	$175,000	$78,000	2,500,000 lines
Payment verification	$8,325	$76,000	18,500 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Statement inquiry	$240,011	3,230 labor hours
Correspondence	$34,000	2,640 letters
Account billing	$249,048	2,430,000 lines
Payment verification	$83,485	18,480 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): Account billing Payment verification