Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $172,090 budgeted expenses include $122,840 in variable expenses for desks and $17,250 in variable expenses for chairs, as well as $32,000 fixed expenses. The actual expenses include $33,100 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			148				154
Chair sales (in units)			69				77
Desk sales		$	186,480			$	192,500			$	6,020	F
Chair sales			37,260				42,735				5,475	F
Total expenses			172,090				180,560				8,470	U
Income from operations		$	51,650			$	54,675			$	3,025	F

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

BUSINESS SOLUTIONS Flexible Budget Performance Report For Quarter Ended June 30 Flexible Budget Actual Results Variance Fav./Unf. Contribution margin