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	Variable (per unit sold)
Cost of Goods Sold	$0	$5.60
Selling and Promotion Expense	$220,000	$0.80
Building Occupancy Expense	$180,000	$0.20
Buying Expense	$160,000	$0.30
Delivery Expense	$100,000	$0.10
Credit and Collection Expense	$66,000	$0.02

Expected unit sales in 2019 were 1,300,000, and 2019 total revenue was expected to be $13,000,000. Actual 2019 unit sales turned out to be 1,100,000, and total revenue was $11,000,000. Actual total costs in 2019 were:

Cost of Goods Sold	$6,000,000
Selling and Promotion Expense	$1,000,000
Building Occupancy Expense	$370,000
Buying Expense	$550,000
Delivery Expense	$160,000
Credit and Collection Expense	$20,000

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):

Delivery Expense

Selling and Promotion Expense