Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $172,540 budgeted expenses include $118,440 in variable expenses for desks and $17,100 in variable expenses for chairs, as well as $37,000 fixed expenses. The actual expenses include $38,400 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			141				147
Chair sales (in units)			57				65
Desk sales		$	183,300			$	189,630			$	6,330	F
Chair sales			30,210				35,425				5,215	F
Total expenses			172,540				181,850				9,310	U
Income from operations		$	40,970			$	43,205			$	2,235	F

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