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 unit sold) Cost of Goods Sold $0 $5.40 $205,000 $0.80 Selling and Promotion Expense Building Occupancy Expense $185,000 $0.10 $ 155,000 $0.40 Buying Expense Delivery Expense Credit and Collection Expense $115,000 $0.05 $72,000 $0.03 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 1,000,000, and total revenue was $10,000,000. Actual total costs in 2020 were: Cost of Goods Sold $6,000,000 Selling and Promotion Expense $1,000,000 Building Occupancy Expense $380,000 $570,000 Buying Expense Delivery Expense $200,000 Credit and Collection Expense $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 Credit and Collection Expense