Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $165,570 budgeted expenses include $116,200 in variable expenses for desks and $15,370 in variable expenses for chairs, as well as $34,000 of fixed expenses. Actual fixed expenses total $35,700. Required: Prepare a flexible budget performance report that shows varlances between budgeted results and actual results. (Indicnte the effect of each variance by selecting favorable, unfovorable, or no variance.)