Business Solutions's second$-$quarter $2022$ fixed budget performance report for its computer furniture operations follows. The

$$155,090$ budgeted expenses include $$103,950$ in variable expenses for desks and $$19,140$ in variable expenses for chairs, as well as

$$32,000$ of fixed expenses. Actual fixed expenses total $$33,100.$

Required:

Prepare a flexible budget performance report that shows variances between budgeted results and actual results. $($Indicate the effect

of each variance by selecting favorable, unfavorable, or no variance.$)$