Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $167,230 budgeted expenses include $116,220 in variable expenses for desks and $17,010 in variable expenses for chairs, as well as $34,000 fixed expenses. The actual expenses include $35,800 fixed expenses. List fixed and variable expenses separately. Desk sales (in units) Chair sales in units) Desk sales Chale Sales Total expenses Income from operations Fixed Budget Actual Results Variances 155 63 71 $189,230 $195,300 $6,0707 32.760 37,985 5.225 P 167,230 176,290 9,060 $ 54,760 $ 56,995 $2.235 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/Unt. Contribution margin