Activity Center	Variable	Fixed	Cost Driver
Statement inquiry	$79,594	$170,000	3,400 labor hours
Correspondence	$10,179	$25,000	2,900 letters
Account billing	$171,500	$88,000	2,450,000 lines
Payment verification	$11,310	$80,000	19,500 accounts

In September, actual total costs and activity were as follows:

Activity Center	Total Costs	Driver Amount
Statement inquiry	$251,587	3,510 labor hours
Correspondence	$35,388	3,080 letters
Account billing	$256,633	2,410,000 lines
Payment verification	$92,079	19,470 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 Statement inquiry