Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $165,070 budgeted expenses include $110,400 in variable expenses for desks and $17,670 in variable expenses for chairs, as well as $37,000 fixed expenses. The actual expenses include $38,800 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			138				144
Chair sales (in units)			57				65
Desk sales		$	186,300			$	192,960			$	6,660	F
Chair sales			32,490				38,025				5,535	F
Total expenses			165,070				174,440				9,370	U
Income from operations		$	53,720			$	56,545			$	2,825	F

Prepare a flexible budget performance report that shows any variances between budgeted results and actual results.