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 Account inquiry $78,574 $170,000 3,400 labor hours Correspondence $9,639 $21,000 2,700 letters Account billing $182,000 $75,000 2,600,000 lines Bill verification $11,000 $77,000 20,000 accounts In September, actual costs and activity were as follows: Activity Center Total Costs Driver Amount Account inquiry $247,407 3,380 labor hours Correspondence $29,877 2,740 letters Account billing $261,292 2,660,000 lines Bill verification $87,370 20,080 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 Bill verification