Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $183,360 budgeted expenses include $128,350 in variable expenses for desks and $20,010 in variable expenses for chairs, as well as $35,000 fixed expenses. The actual expenses include $36,900 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			151				157
Chair sales (in units)			69				77
Desk sales		$	203,850			$	210,380			$	6,530	F
Chair sales			35,190				40,425				5,235	F
Total expenses			183,360				193,040				9,680	U
Income from operations		$	55,680			$	57,765			$	2,085	F

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