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 verlfication Variable $83,232 $9,918 $156,00D $10,530 Fixed $1 57,000 $26,D00 $71,000 $79,000 Cost Driver 3,400 labor hours 2,900 letters 2,600,00D lines 19,500 accounts In September, actual costs and activity were as follows: Activity Center Account inquiry Correspondence Arcount billing Blll verification Total Costs $243,609 S37,225 $23B,214 589,277 Driver Amount 3,500 labor haurs 3,010 letters 2,780,DDO lines 19,400 accounts Required Compute the flexible-budget variances for the following two activity cost items (raund all answers to the nearest dollar and enter favorable variances as positive numbers and unfavorable variances as negative numbers): Account billing Bill verification SuHAnr Tries 0/10