Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $156,690 budgeted expenses include $107.640 in variable expenses for desks and $17,050 in variable expenses for chairs, as well as $32,000 fixed expenses. The actual expenses include $33,400 fixed expenses. List fixed and variable expenses separately. Fixed Budget Actual Results variances Desk sales (in units) Chair sales (in units) Desk sales $183,540 $190,089 $6,540 F Chair sales 28,05 33, 075 5,825 F Total expenses 156,690 165,620 8,938 U Income from operations $ 54,900 $ 57,535 $2,635 F 138 55 144 63 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