Business Solutions's second$-$quarter $2022$ fixed budget performance report for its computer furniture operations follows. The $$173,790$

budgeted expenses include $$121,500$ in variable expenses for desks and $$18,290$ in variable expenses for chairs, as well as $$34,000$

of fixed expenses. Actual fixed expenses total $$36,000.$

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.$)$