Four Flags is a retail department store. On January 1, 2020, Four Flags' accountants used the following data to develop the master budget for Four Flags for 2020: Cost Fixed Variable (per sales dollar) Cost of Goods Sold SO $0.560 $220,000 $0.080 Selling and Promotion Expense Building Occupancy Expense $190,000 $0.020 Buying Expense $145,000 $0.040 Delivery Expense $120,000 $0.005 Credit and Collection Expense $80,000 $0.001 Expected unit sales in 2020 were 1,200,000, and 2020 total revenue was expected to be $12,000,000. Actual 2020 unit sales turned out to be 1,050,000, and total revenue was $10,500,000. Actual total costs in 2020 were: Cost of Goods Sold $6,000,000 $900,000 Selling and Promotion Expense Building Occupancy Expense $470,000 Buying Expense $590,000 $190,000 Delivery Expense Credit and Collection Expense $60,000 Required Compute the flexible budget variances in 2020 for the following two cost items (NOTE: enter favorable variances as positive numbers and unfavorable variances as negative numbers): Buying Expense Selling and Promotion Expense