Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $158,590 budgeted expenses include $101,840 in variable expenses for desks and $22,750 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 Fixed Budget Actual Results Variances Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Incone fron operations 134 65 $176,888 33,800 158,590 $ 52,090 140 73 $183,400 39,e5s 168,140 s 54,315 56,520F 5,255 F 9,558 u $2,225 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./Unt Contribution margin