Four Flags is a retail department store. On January 1, 2015, Four Flags' accountants used the following data to develop the master budget for Four Flags for 2015:

Cost	Fixed	Variable (per unit sold)
Cost of Goods Sold	$0	$6.20
Selling and Promotion Expense	$220,000	$0.80
Building Occupancy Expense	$185,000	$0.10
Buying Expense	$145,000	$0.50
Delivery Expense	$110,000	$0.05
Credit and Collection Expense	$74,000	$0.03

Expected unit sales in 2015 were 1,200,000, and 2015 total revenue was expected to be $12,000,000. Actual 2015 unit sales turned out to be 1,050,000, and total revenue was $10,500,000. Actual total costs in 2015 were:

Cost of Goods Sold	$6,000,000
Selling and Promotion Expense	$900,000
Building Occupancy Expense	$410,000
Buying Expense	$670,000
Delivery Expense	$170,000
Credit and Collection Expense	$55,000

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