Business Solutionss second quarter 2016 fixed budget performance report for its computer furniture operations follows. The $156,000 budgeted expenses include $108,000 in variable expenses for desks and $18,000 in variable expenses for chairs, as well as $30,000 fixed expenses. The actual expenses include $31,000 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget		Actual Results		Variances
Desk sales (in units)		144		150
Chair sales (in units)		72		80
Desk sales	$	180,000	$	186,000	$	6,000 F
Chair sales	$	36,000	$	41,200	$	5,200 F
Total expenses	$	156,000	$	163,880	$	7,880 U
Income from operations	$	60,000	$	63,320	$	3,320 F

Prepare a flexible budget performance report that shows any variances between budgeted results and actual results.