Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $176,100 budgeted expenses include $120,080 in variable expenses for desks and $18,020 in variable expenses for chairs, as well as $38,000 fixed expenses. The actual expenses include $39,600 fixed expenses. List fixed and variable expenses separately. Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Income from operations Fixed Budget Actual Results Variances 152 158 53 61 $ 203,680 $ 210,140 $6,460 F 29,150 34,465 5,315 176, 100 185,530 9,430 U $ 56,730 $ 59,075 $2,345 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