Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $163,260 budgeted expenses include $112,180 in variable expenses for desks and $15,080 in variable expenses for chairs, as well as $36,000 fixed expenses. The actual expenses include $37,500 fixed expenses. List fixed and variable expenses separately. Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Income from operations Fixed Budget Actual Results Variances 142 148 58 66 $184,600 $190,920 $6,320 F 31,900 37,290 5,390 F 163,260 171,900 8,640 U $ 53,240 $ 56,310 $3,070 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