Four Flags is a retail department store. On January 1, 2012, Four Flags' accountants used the following data to develop the master budget for Four Flags for 2012:
- Cost of goods sold $0 $5.60
- Selling and promotion expense $220,000 $0.80
- Building occupancy expense $190,000 $0.10
- Buying expense $145,000 $0.30
- Delivery expense $100,000 $0.10
- Credit & Collection expense $70,000 $0.03
Expected unit sales in 2012 were 1,300,000, and 2012 total revenue was expected to be $13,000,000. Actual 2012 unit sales turned out to be 1,000,000, and total revenue was $10,000,000. Actual costs in 2012 were:
- Cost of goods sold $6,000,000
- Selling and promotion expense $1,000,000
- Building occupancy expense $450,000
- Buying expense $610,000
- Delivery expense $180,000
- Credit & Collection expense $60,000
Compute the flexible-budget variances for the following two cost items (enter favorable variances as positive numbers and unfavorable variances as negative numbers).