Four Flags is a retail department store. On January 1, 2021, Four Flags' accountants used the following data to develop the master budget for Four Flags for 2021: Cost Cost of Goods Sold Fixed $0 Variable (per sales dollar) $0.500 Selling and Promotion Expense $215,000 $0.080 Building Occupancy Expense $180,000 $0.010 Buying Expense $140,000 $0.030 $115,000 $80,000 $0.010 $0.003 Delivery Expense Credit and Collection Expense Expected unit sales in 2021 were 1,200,000, and 2021 total revenue was expected to be $12,000,000. Actual 2021 unit sales turned out to be 1,050,000, and total revenue was $10,500,000. Actual total costs in 2021 were: Cost of Goods Sold: $6,000,000 Selling and Promotion Expense $900,000 Building Occupancy Expense Buying Expense $420,000 $680,000 Delivery Expense $190,000 Credit and Collection Expense $30,000 Required Compute the flexible budget variances in 2021 for the following two cost items (NOTE: enter favorable variances as positive numbers and unfavorable variances as negative numbers): Building Occupancy Expense Delivery Expense