3 Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $165,000 budgeted expenses include $117 600 in variable expenses for desks and $17400 in variable expenses for chairs, as well as $30,000 fixed expenses. The actual expenses include $31.900 fixed expenses. List fixed and variable expenses separately. Fixed Budget Actual Results Variances Desk sales (in units) 147 153 Chair sales in units) 60 68 Desk sales $191,100 $197,370 $5,270 Chair sales 33,000 38,420 5,420 Total expenses 165,000 174210 Income from operations $ 59,100 $ 61,400 52.00 9, 3100 Prepare a flexible budget performance report that shows any variances between budgeted results and actual results. BUSINESS SOLUTIONS Flexible Budget Performance Report For Quarter Ended June 30 Flexible Budget Actual Results Variance Fav/Unt Desk salos Chair sales Variable expenses Contribution margin Fixed expenses Income from operations