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 Fixed Cost Driver Variable $75,360 Statement inquiry $153,000 3,200 labor hours Correspondence $9,369 $20,000 2,700 letters $125,000 $89,000 Account billing Payment verification 2,500,000 lines 21,500 accounts $10,320 $77,000 In September, actual total costs and activity were as follows: Driver Amount Activity Center Statement inquiry Total Costs $229,453 3,210 labor hours Correspondence $28,535 2,550 letters Account billing $224,422 2,700,000 lines Payment verification $86,522 21,570 accounts 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): Payment verification Account billing