Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $163,800 budgeted expenses include $107,200 in variable expenses for desks and $17,600 in variable expenses for chairs, as well as $39,000 fixed expenses. The actual expenses include $40,500 fixed expenses. List fixed and variable expenses separately.

Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $163,800 budgeted expenses include $107,200 in variable expenses for desks and $17,600 in variable expenses for chairs, as well as $39,000 fixed expenses. The actual expenses include $40,500 fixed expenses. List fixed and variable expenses separately. Prepare a flexible budget performance report that shows any variances between budgeted results and actual results