Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $165,380 budgeted expenses include $112,480 in variable expenses for desks and $15,900 in variable expenses for chairs, as well as $37,000 fixed expenses. The actual expenses include $38,200 fixed expenses. List fixed and variable expenses separately. Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Income from operations Fixed Budget Actual Results Variances 148 154 53 61 $196,840 $203,280 $6,440F 28,620 33,855 5,235 F 165,380 173,820 8,440 U $ 60,080 $ 63,315 $3,235 F Prepare a flexible budget performance report that shows any variances between budgeted results and actual results. BUSINESS SOLUTIONS Flexible Budget Performance Report For Quarter Ended June 30 Flexible Budget Actual Results Variance Fav./Unf