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	$77,715	$157,000	3,300 labor hours
Correspondence	$10,266	$23,000	2,900 letters
Account billing	$122,500	$88,000	2,450,000 lines
Bill verification	$11,210	$78,000	19,000 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$231,208	3,150 labor hours
Correspondence	$31,889	2,780 letters
Account billing	$214,129	2,530,000 lines
Bill verification	$88,995	19,040 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 billing : ?