Timer Notes Evaluate The following is total monthly budgeted cost and activity Information for the four activity centers in the billing department of Oregon Power Company MA Fixed Activity Center Statement inquiry Correspondence Account billing Payment verification Variable $80,025 $9,947 $147,000 $8,815 5162,000 $21,000 $74,000 $76,000 Cost Driver 3,300 labor hours 2,900 letters 2,450,000 lines 20,500 accounts In September, actual total costs and activity were as follows: Total Costs Activity Center Statement inquiry Correspondence Account billing Payment verification $237,174 $31,357 Driver Amount 3,100 tabor hours 2,730 letters $232,533 $84,788 2,630,000 lines 20,400 accounts 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 unfavorable variances as negative numbers): Payment verification Account billing Submit Answer Tries 0/8