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 Fixed Cost of Goods Sold $0 Selling and Promotion Expense $215,000 Building Occupancy Expense $185,000 Buying Expense $145,000 Delivery Expense Credit and Collection Expense $100,000 $66,000 Variable (per sales dollar) $0.500 $0.080 $0.010 $0.030 $0.010 $0.001 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 Expense $900,000 Building Occupancy Expense Buying Expense $460,000 $630,000 Delivery Expense Credit and Collection Expense $180,000 $40,000 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): Buying Expense 452000 This answer is incorrect.