The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable Fixed Cost Driver Activity Center Statement inquiry Correspondence $82,236 3,300 labor hours $9,772 $151,000 $20,000 $77,000 $79,000 2,800 letters 2,500,000 lines Account billing $175,000 Payment verification $8,880 18,500 accounts In September, actual total costs and activity were as follows: Activity Center Total Costs Driver Amount Statement inquiry $232,034 3,260 labor hours $28,847 Correspondence Account billing Payment verification $247,455 2,640 letters 2,430,000 lines 18,650 accounts $87,013 Required Compute the flexible-budget variances for the following two activity cost items (round unit costs to two decimal places and enter favorable variances as positive numbers and unfavorable variances as negative numbers): Account billing Payment verification Submit Answer Tries 0/7