Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $179.710 budgeted expenses include $122,010 in variable expenses for desks and $20,700 in variable expenses for chairs, as well as $37,000 of fixed expenses. Actual fixed expenses total $38,300. Required: Prepare a flexible budget performance report that shows variances between budgeted results and actual results. (Indicate the effect of eoch verlance by selecting favorable, unfovorable, or no variance.)