Business Solutions's second$-$quarter $2022$ fixed budget performance report for its computer furniture operations follows. The $$179,130$ budgeted expenses include $$120,120$ in variable expenses for desks and $$22,010$ in variable expenses for chairs, as well as $$37,000$ of fixed expenses. Actual fixed expenses total $$38,600.$

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Budget$]],\backslash$table$[[$Actual$],[$Results$]],$Variances$],[$Desk sales $($in units$),154,160,],[$Chair sales $($in units$),71,79,],[\backslash$table$[[$Desk sales$],[$Chair sales$],[$Total expenses$]],\backslash$table$[[$$$206,360$