Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $161,420 budgeted expenses include $109,020 in variable expenses for desks and $17,400 in variable expenses for chairs, as well as $35,000 fixed expenses. The actual expenses include $36,100 fixed expenses. List fixed and variable expenses separately.

Fixed BudgetActual ResultsVariancesDesk sales (in units)138144Chair sales (in units)5866Desk sales$184,920$191,520$6,600FChair sales34,80040,5905,790FTotal expenses161,420170,0808,660UIncome from operations$58,300$62,030$3,730F

flexible budget performance report that shows any variances between budgeted results and actual results.