Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $167,580 budgeted expenses include $115,920 in variable expenses for desks and $15,660 in variable expenses for chairs, as well as $36,000 fixed expenses. The actual expenses include $38,000 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			138				144
Chair sales (in units)			58				66
Desk sales		$	176,640			$	182,880			$	6,240	F
Chair sales			30,160				35,310				5,150	F
Total expenses			167,580				177,150				9,570	U
Income from operations		$	39,220			$	41,040			$	1,820	F

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