Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $159,370 budgeted expenses include $106,650 in variable expenses for desks and $18,720 in variable expenses for chairs, as well as $34,000 fixed expenses. The octual expenses include $35,400 fixed expenses, List fixed and varlable expenses separately. Prepare a flexible budget performance report that shows any variances between budgeted results and actual results