Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $164,670 budgeted expenses include $109,500 in variable expenses for desks and $19,170 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. Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Income from operations Fixed Budget Actual Results Variances 146 152 71 79 $ 197,188 $203,689 40,470 46,215 164, 670 173,610 $ 72,900 $ 76,285 Out o wo LIB Prepare a flexible budget performance report that shows any variances betwe eted results and actual results. BUSINESS SOLUTIONS Flexible Budget Performance Report For Quarter Ended June 30 Flexible Budget Actual Results Variance Chair sales Desk sales Variable expenses Contribution margin Fixed expenses Income from operations