Four Flags is a retail department store. On January 1, 2014, Four Flags' accountants used the following data to develop the master budget for Four Flags for 2014: Cost Fixed Variable (per unit sold) Cost of Goods Sold $0 $5.20 Selling and Promotion Expense $220,000 $0.80 Building Occupancy Expense $190,000 $0.20 Buying Expense $145,000 $0.40 Delivery Expense $100,000 $0.05 Credit and Collection Expense $62,000 $0.03 Expected unit sales in 2014 were 1,300,000, and 2014 total revenue was expected to be $13,000,000. Actual 2014 unit sales turned out to be 1,050,000, and total revenue was $10,500,000. Actual total costs in 2014 were: Cost of Goods Sold $6,000,000 Selling and Promotion Expense $1,100,000 Building Occupancy Expense $340,000 Buying Expense $630,000 Delivery Expense $200,000 Credit and Collection Expense $70,000 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): Delivery Expense Cost of Goods Sold