Four Flags is a retail department store. On January 1, 2019, Four Flags' accountants used the following data to develop the master budget for Four Flags for 2019: Cost Fixed $0 $210,000 Variable (per unit sold) $6.20 $0.80 Cost of Goods Sold Selling and Promotion Expense Building Occupancy Expense Buying Expense Delivery Expense Credit and Collection Expense $185,000 $155,000 $0.10 $0.30 $0.10 $115,000 $68,000 $0.03 Expected unit sales in 2019 were 1,200,000, and 2019 total revenue was expected to be $12,000,000. Actual 2019 unit sales tumed out to be 1,100,000, and total revenue was $11,000,000. Actual total costs in 2019 were: Cost of Goods Sold Selling and Promotion Expense Building Occupancy Expense Buying Expense Delivery Expense Credit and Collection Expense $6,000,000 $1,100,000 $390,000 $630,000 $200,000 $50,000 Required Compute the flexible budget variances in 2019 for the following two cost items (NOTE: enter favorable variances as positive numbers and unfavorable variances as negative numbers): Credit and Collection Expense Selling and Promotion Expense L