Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $163,800 budgeted expenses include $109,980 in variable expenses for desks and $17,820 in variable expenses for chairs, as well as $36,000 fixed expenses. The actual expenses include $37,800 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			141				147
Chair sales (in units)			54				62
Desk sales		$	177,660			$	183,750			$	6,090	F
Chair sales			31,320				36,890				5,570	F
Total expenses			163,800				173,220				9,420	U
Income from operations		$	45,180			$	47,420			$	2,240	F

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