Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The \\( \\$ 160,120 \\) budgeted expenses include \\( \\$ 107,920 \\) in variable expenses for desks and \\( \\$ 16,200 \\) in variable expenses for chairs, as well as \\( \\$ 36,000 \\) of fixed expenses. Actual fixed expenses total \\( \\$ 37,800 \\). Required: Prepare a flexible budget performance report that shows variances between budgeted results and actual results. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)