Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $171,940 budgeted expenses include $121,660 in variable expenses for desks and $17,280 in variable expenses for chairs, as well as $33,000 fixed expenses. The actual expenses include $34,400 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			154				160
Chair sales (in units)			64				72
Desk sales		$	197,120			$	203,200			$	6,080	F
Chair sales			32,640				37,800				5,160	F
Total expenses			171,940				180,530				8,590	U
Income from operations		$	57,820			$	60,470			$	2,650	F

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