Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $159,860 budgeted expenses include $111,520 in variable expenses for desks and $15,340 in variable expenses for chairs, as well as $33,000 fixed expenses. The actual expenses include $34,800 fixed expenses. List fixed and variable expenses separately. 142 Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Income from operations Fixed Budget Actual Results Variances 136 59 67 $178,160 $184,600 $6,440 F 31,270 36,515 5,245 F 159,860 168,950 9,090 u $ 49,570 $ 52,165 $2,595 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 Actual Flexible Budget Variance Results Fav./Unf