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 Selling and Promotion Expense Building Occupancy Expense Buying Expense Delivery Expense Credit and Collection Expense Fixed $0 $215,000 $185,000 $160,000 $100,000 $62,000 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 Selling and Promotion Expense Building Occupancy Expense Buying Expense Delivery Expense Credit and Collection Expense $6,000,000 $900,000 $430,000 $530,000 $180,000 $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): Building Occupancy Expense Selling and Promotion Expense Variable (per sales dollar) $0.660 $0.080 $0.020 $0.030 $0.005 $0.003