Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $171,060 budgeted expenses include $117,260 in variable expenses for desks and $19,800 in variable expenses for chairs, as well as $34,000 fixed expenses. The actual expenses include $35,600 fixed expenses. List fixed and variable expenses separately. Fixed Budget Actual Results Variances Desk sales (in units) 143 149 Chair sales (in units) 66 74 Desk sales $ 178,750 $ 184,760 $ 6,010 F Chair sales 38,280 44,030 5,750 F Total expenses 171,060 180,390 9,330 U Income from operations $ 45,970 $ 48,400 $ 2,430 F Prepare a flexible budget performance report that shows any variances between budgeted results and actual results.