Business Solutions's second$-$quarter $2020$ fixed budget performance report for its computer furniture operations follows. The $$169,450$ budgeted expenses include $$114,210$ in variable expenses for desks and $$16,240$ in variable expenses for chairs, as well as $$39,000$ fixed expenses. The actual expenses include $$40,900$ fixed expenses. List fixed and variable expenses separately.

$\backslash$table$[[,$Fixed Budget,Actual Results,Variances$],[$Desk sales $($in units$),141,147,],[$Chair sales $($in units$),58,66,],[$Desk sales,$$187,530,$$$194,040,$$$6,510F$