Course Contents LON-CAPA PROBLEMS MODULE. PROBLEM 37 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 Fixed Variable $77.286 $9,576 Activity Center Statement inquiry Correspondence Account billing Payment verification $154,000 $21,000 $82,000 $79,000 Cost Driver 3,300 labor hours 2,800 letters 2,400,000 lines 20.500 accounts $144,000 $9,430 In September, actual total costs and activity were as follows: Activity Center Statement inquiry Correspondence Account billing Payment verification Total Costs $233,209 $29.476 $232,790 Driver Amount 3,380 labor hours 2.750 letters 2,500,000 lines 20,390 accounts 188,631 Required compute the flexible-budget variances for the following two activity cost items (round unit costs to two decimal places and enter favorable variances as positive numbers and unfavorable variances numbers): Payment verification Statement inquiry