Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $172,310 budgeted expenses include $123,670 in variable expenses for desks and $17,640 in variable expenses for chairs, as well as $31,000 fixed expenses. The actual expenses include $32,900 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			149				155
Chair sales (in units)			63				71
Desk sales		$	198,170			$	204,600			$	6,430	F
Chair sales			37,800				43,665				5,865	F
Total expenses			172,310				181,890				9,580	U
Income from operations		$	63,660			$	66,375			$	2,715	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
	Flexible Budget	Actual Results	Variance	Fav./Unf.