Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $165,800 budgeted expenses include $109,440 in variable expenses for desks and $18,360 in variable expenses for chairs, as well as $38,000 fixed expenses. The actual expenses include $39,200 fixed expenses. List fixed and variable expenses separately. Fixed Budget Actual Results Variances 144 150 68 76 Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Income from operations $191,520 37,400 165,800 $ 63,120 $198,000 42,940 174,160 $ 66,780 $6,480 F 5,540 F 8,360 V $3,660 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