Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $174,480 budgeted expenses include $121,360 in variable expenses for desks and $16,120 in variable expenses for chairs, as well as $37,000 fixed expenses. The actual expenses include $38,300 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			148				154
Chair sales (in units)			62				70
Desk sales		$	195,360			$	201,740			$	6,380	F
Chair sales			31,000				36,050				5,050	F
Total expenses			174,480				183,200				8,720	U
Income from operations		$	51,880			$	54,590			$	2,710	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.