[VARIANCE ANALYSIS]

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	$80,982	$157,000	3,300 labor hours
Correspondence	$9,504	$21,000	2,700 letters
Account billing	$120,000	$88,000	2,400,000 lines
Bill verification	$11,180	$77,000	21,500 accounts

In September, actual costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Account inquiry	$242,736	3,480 labor hours
Correspondence	$30,010	2,500 letters
Account billing	$198,969	2,220,000 lines
Bill verification	$87,502	21,620 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 inquiry