Business Solutions's second$-$quarter $2022$ fixed budget performance report for its computer furniture operations follows. The $$160,800$ budgeted expenses include $$108,000$ in varlable expenses for desks and $$20,800$ in varlable expenses for chalrs, as well as $$32,000$ of fixed expenses. Actual fixed expenses total $$34,000.$

$\backslash$table$[[,,1$ Budget,$\backslash$table$[[$Actual$],[$Results$]],$Variances$],[$Desk sales $($in units$),,135,141,],[$Chair sales $($in units$),,65,73,],[\backslash$table$[[$Desk sales$],[$Chair sales$],[$Total expenses$]],$$$1,\backslash$table$[[\backslash$table$[[76,850],[37,950],[60,800]]]],\backslash$table$[[\backslash$table$[[$$$183,300$