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: Variable (per sales Cost Fixed dollar) Cost of Goods Sold $0 $0.660 Selling and Promotion $215,000 $0.080 Expense Building Occupancy $180,000 $0.020 Expense Buying Expense $160,000 $0.030 Delivery Expense $120,000 $0.010 Credit and Collection. $66,000 $0.003 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 1,100,000, and total revenue was $11,000,000. Actual total costs in 2021 were: Cost of Goods Sold $6,000,000 Selling and Promotion $900,000 Expense Building Occupancy $480,000 Expense Buying Expense $500,000 Delivery Expense $180,000 Credit and Collection Expense $50,000 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): Credit and Collection Expense