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 $6.00 $210,000 $0.80 Selling and Promotion Expense Building Occupancy Expense Buying Expense $185,000 $0.20 $160,000 $0.30 Delivery Expense $110,000 $0.10 Credit and Collection Expense $66,000 $0.02 Expected unit sales costs in 2019 were: 2019 were 1,200,000, and 2019 total revenue was expected to be $12,000,000. Actual 2019 unit sales turned out to be 1,100,000, and total revenue was $11,000,000. Actual total $6,000,000 $900,000 $490,000 Cost of Goods Sold Selling and Promotion Expense Building Occupancy Expense Buying Expense Delivery Expense Credit and Collection Expense $500,000 $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): Building Occupancy Expense Delivery Expense