Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $171,510 budgeted expenses include $122,310 in variable expenses for desks and $16,200 in variable expenses for chairs, as well as $33,000 fixed expenses. The actual expenses include $34,300 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			151				157
Chair sales (in units)			60				68
Desk sales		$	197,810			$	204,100			$	6,290	F
Chair sales			30,600				35,700				5,100	F
Total expenses			171,510				180,140				8,630	U
Income from operations		$	56,900			$	59,660			$	2,760	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.
Desk sales	$205,670	$204,100	$(1,570)	Unfavorable
Chair sales	34,680	35,700	1,020	Favorable
Variable expenses	145,530			Unfavorable
Contribution margin				Unfavorable
Fixed expenses	33,000	34,300	1,300	Unfavorable
Income from operations				Unfavorable