Four Flags is a retail department store. On January 1, 2010, Four Flags' accountants used the following data to develop the master budget for Four Flags for 2010: COSTS Fixed Variable (per sales dollar) Cost of Goods Sold $0 (Fixed) $0.560 (Variable) Selling and Promotion Expense $210,000 (F) $0.080 (V) Building Occupancy Expense $190,000 (F) $0.010 (v) Buying Expense $160,000 (F) $0.040 (V) Delivery Expense $120,000 (F) $0.005 (V) Credit and Collection Expense $76,000 (F) $0.003 (V) Expected unit sales in 2010 were 1,200,000, and 2010 total revenue was expected to be $12,000,000. Actual 2010 unit sales turned out to be 1,100,000, and total revenue was $11,000,000. Actual costs in 2010 were: Cost of Goods Sold $6,000,000 Selling and Promotion Expense $1,000,000 Building Occupancy Expense $340,000 Buying Expense $560,000 Delivery Expense $160,000 Credit and Collection Expense $20,000 Required Compute the flexible-budget variances for the following two cost items (enter favorable variances as positive numbers and unfavorable variances as negative numbers): Selling and Promotion Expense??????? Delivery Expense????????