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	$79,840	$150,000	3,200 labor hours
Correspondence	$9,889	$29,000	2,900 letters
Account billing	$122,500	$76,000	2,450,000 lines
Bill verification	$8,280	$78,000	18,000 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$227,361	3,100 labor hours
Correspondence	$39,711	3,060 letters
Account billing	$201,978	2,520,000 lines
Bill verification	$87,270	18,150 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): Bill verification : Account inquiry :