Four Flags is a retail department store. On January 1, 2020, Four Flags' accountants used the following data to develop the master budget for Four Flags for 2020: Cost Fixed Variable (per sales dollar) Cost of Goods Sold $0 $0.500 $0.080 Selling and Promotion $215,000 Expense Building Occupancy $180,000 Expense $0.010 Buying Expense $140,000 $0.040 Delivery Expense $110,000 $0.010 Credit and Collection Expense $74,000 $0.001 Expected unit sales in 2020 were 1,200,000, and 2020 total revenue was expected to be $12,000,000. Actual 2020 unit sales turned out to be 1,050,000, and total revenue was $10,500,000. Actual total costs in 2020 were: Cost of Goods $6,000,000 Sold $1,000,000 $430,000 Selling and Promotion Expense Building Occupancy Expense Buying Expense Delivery Expense Credit and Collection Expense $680,000 $160,000 $80,000 Required Compute the flexible budget variances in 2020 for the following two cost items (NOTE: enter favorable variances as positive numbers and unfavorable variances as negative numbers): Buying Expense Delivery Expense