Four Flags is a retail department store. On January 1, 2014, Four Flags' accountants used the following data to develop the master budget for Four Flags for 2014:

Cost	Fixed	Variable (per unit sold)
Cost of Goods Sold	$0	$5.60
Selling and Promotion Expense	$210,000	$0.80
Building Occupancy Expense	$180,000	$0.10
Buying Expense	$150,000	$0.50
Delivery Expense	$120,000	$0.05
Credit and Collection Expense	$72,000	$0.01

Expected unit sales in 2014 were 1,300,000, and 2014 total revenue was expected to be $13,000,000. Actual 2014 unit sales turned out to be 1,050,000, and total revenue was $10,500,000. Actual total costs in 2014 were:

Cost of Goods Sold	$6,000,000
Selling and Promotion Expense	$1,000,000
Building Occupancy Expense	$460,000
Buying Expense	$700,000
Delivery Expense	$160,000
Credit and Collection Expense	$25,000

Compute the flexible-budget variances 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 :