Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $167,440 budgeted expenses include $118,400 in variable expenses for desks and $19,040 in variable expenses for chairs, as well as $30,000 fixed expenses. The actual expenses include $31,400 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 Income from operations 148 56 $186,480 32,480 167,440 $ 51,520 154 64 $192,500e 38,080 176,760 $ 53,820 $6,020 F 5,600 F 9,320U $2,300 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 ResultsVariance Fav./Unf sales hair sales riable expenses Contribution margin ixed expenses Income from operations