Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The \$177,730 budgeted expenses include $125,330 in variable expenses for desks and $20,400 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. Prepare a flexible budget performance report that shows any variances between budgeted results and actual results