Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $160,100 budgeted expenses include $109,020 in variable expenses for desks and $15,080 in variable expenses for chairs, as well as $36,000 fixed expenses. The actual expenses include $37,400 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			138				144
Chair sales (in units)			58				66
Desk sales		$	176,640			$	182,880			$	6,240	F
Chair sales			30,740				35,970				5,230	F
Total expenses			160,100				168,710				8,610	U
Income from operations		$	47,280			$	50,140			$	2,860	F