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:

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 sales dollar) $0.660 SO $ 205,000 $0.080 $190,000 $0.020 Cost of Goods Sold Selling and Promotion Expense Building Occupancy Expense Buying Expense Delivery Expense Credit and Collection Expense $150,000 $0.040 $100,000 $0.010 $62,000 $0.001 Expected unit sales in 2019 were 1,250,000, and 2019 total revenue was expected to be $12,500,000. Actual 2019 unit sales turned out to be 1,100,000, and total revenue was $11,000,000. Actual total cost in 2019 were: Cost of Goods Sold $6,000,000 $1,100,000 $490,000 Selling and Promotion Expense Building Occupancy Expense Buying Expense Delivery Expense $500,000 $160,000 $60,000 Credit and Collection Expense Required Compute the flexible budget variances 2019 for the following two cost items (NOTE: enter favorable variances as positive numbers and unfavorable variances as negative numbers)