Business Solutions's second$-$quarter $2020$ fixed budget performance report for its computer furniture operations follows. The $$166,660$ budgeted expenses include $$110,200$ in variable expenses for desks and $$20,460$ in variable expenses for as $$36,000$ fixed expenses. The actual expenses include $$37,300$ fixed expenses. List fixed and variable expenses sepately.

$\backslash$table$[[,$Fixed Budget,Actual Results,Variances$],[$Desk sales $($in units$),145,151,],[$Chair sales $($in units$),66,74,],[$Desk sales,$$194,300,$$$200,830,$$$6,530F$