Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $171,860 budgeted expenses include $113,400 in variable expenses for desks and $23,460 in variable expenses for chairs, as well as $35,000 fixed expenses. The actual expenses include $36,600 fixed expenses. List fixed and variable expenses separately. Prepare a flexible budget performance report that shows any variances between budgeted results and actual results