Four Flags is a retail department store. On January 1, 2017, Four Flags' accountants used the following data to develop the master budget for Four Flags for 2017:

Cost	Fixed	Variable (per unit sold)
Cost of Goods Sold	$0	$6.60
Selling and Promotion Expense	$220,000	$0.80
Building Occupancy Expense	$190,000	$0.20
Buying Expense	$140,000	$0.40
Delivery Expense	$115,000	$0.05
Credit and Collection Expense	$72,000	$0.03

Expected unit sales in 2017 were 1,300,000, and 2017 total revenue was expected to be $13,000,000. Actual 2017 unit sales turned out to be 1,000,000, and total revenue was $10,000,000. Actual total costs in 2017 were:

Cost of Goods Sold	$6,000,000
Selling and Promotion Expense	$1,000,000
Building Occupancy Expense	$340,000
Buying Expense	$690,000
Delivery Expense	$200,000
Credit and Collection Expense	$30,000

Required Compute the flexible-budget variances in 2017 for the following two cost items (NOTE: enter favorable variances as positive numbers and unfavorable variances as negative numbers): Buying Expense: Selling and Promotion Expense: