V Four Flags is a retail department store. On January 1, 2019, Four Flags' accountants used the following data to develop the master budget for Four Flags for 2019: Cost Fixed Variable (per unit sold) IL Cost of Goods Sold $0 $5.00 v $215,000 $0.80 Selling and Promotion Expense Building Occupancy Expense Buying Expense $190,000 $0.20 V $155,000 $0.50 Delivery Expense $120,000 $0.10 Credit and Collection Expense $68,000 $0.02 Expected unit sales in 2019 were 1,250,000, and 2019 total revenue was expected to be $12,500,000. Actual 2019 unit sales turned out to be 1,100,000, and total revenue was $11,000,000. Actual total costs in 2019 were: > Cost of Goods Sold $6,000,000 Selling and Promotion Expense $1,100,000 Building Occupancy Expense $460,000 Buying Expense $510,000 n Delivery Expense $190,000 2 Credit and Collection Expense $75,000 e a Required Compute the flexible budget variances in 2019 for the following two cost items (NOTE: enter favorable variances as positive numbers and unfavorable variances as negative numbers): t Selling and Promotion Expense Cost of Goods Sold