The following is total monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company: Variable $82,076 $9,976 $178,500 $8,740 Activity Center Account inquiry Correspondence Account billing Bill verification Fixed $168,000 $21,000 $88,000 $80,000 Cost Driver 3,400 labor hours 2,900 letters 2,550,000 lines 19,000 accounts In September, actual costs and activity were as follows: Activity Center Account inquiry Correspondence Account billing Bill verification Total Costs $247,335 $31,036 $279,565 $87,808 Driver Amount 3,320 labor hours 2,980 letters 2,750,000 lines 19,000 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): Correspondence Account billing