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 unit sold)
Cost of Goods Sold	$0	$5.80
Selling and Promotion Expense	$220,000	$0.80
Building Occupancy Expense	$190,000	$0.10
Buying Expense	$140,000	$0.40
Delivery Expense	$110,000	$0.10
Credit and Collection Expense	$74,000	$0.01

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 1,100,000, and total revenue was $11,000,000. Actual total costs in 2020 were:

Cost of Goods Sold	$6,000,000
Selling and Promotion Expense	$1,100,000
Building Occupancy Expense	$400,000
Buying Expense	$540,000
Delivery Expense	$180,000
Credit and Collection Expense	$25,000

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): Building Occupancy Expense Cost of Goods Sold