Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $159,800 budgeted expenses include $104,720 in variable expenses for desks and $22,080 in variable expenses for chairs, as well as $33,000 fixed expenses. The actual expenses include $34,100 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			136				142
Chair sales (in units)			69				77
Desk sales		$	179,520			$	186,020			$	6,500	F
Chair sales			37,260				42,735				5,475	F
Total expenses			159,800				168,480				8,680	U
Income from operations		$	56,980			$	60,275			$	3,295	F

Prepare a flexible budget performance report that shows any variances between budgeted results and actual results.