Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $155,900 budgeted expenses include $106,080 in variable expenses for desks and $14,820 in variable expenses for chairs, as well as $35,000 fixed expenses. The actual expenses include $36,800 fixed expenses. List fixed and variable expenses separately. Prepare a flexible budget performance report that shows any variances between budgeted results and actual results