Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $169,340 budgeted expenses include $113,980 in variable expenses for desks and $17,360 in varlable expenses for chairs, as well as $38,000 fixed expenses. The actual expenses include $39,800 fixed expenses. List fixed and variable expenses separately. Prepare a flexible budget performance report that shows any variances between budgeted results and actual results