Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $163,240 budgeted expenses include $112,340 in variable expenses for desks and $18,900 in variable expenses for chairs, as well as $32,000 fixed expenses. The actual expenses include $33,600 fixed expenses. List fixed and variable expenses separately. Variances Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Income from operations Fixed Budget Actual Results 137 143 70 78 $183,580 $190, 190 37,800 43,290 163,240 172,200 $ 58,140 $ 61,280 $6,610 F 5,490F 8,960U $ 3, 140F 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