Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $171,650 budgeted expenses include $113,880 in variable expenses for desks and $20,770 in variable expenses for chairs, as well as $37,000 of fixed expenses. Actual fixed expenses total $39,000. Fixed Budget Actual Results Variances Desk sales (in units) 146 152 Chair sales (in units) 67 75 Desk sales $ 182,500 $ 188,480 $ 5,980 F Chair sales 36,850 42,375 5,525 F Total expenses 171,650 181,170 9,520 U Income $ 47,700 $ 49,685 $ 1,985 F Required: Prepare a flexible budget performance report that shows variances between budgeted results and actual results. Note: Indicate the effect of each variance by selecting favorable, unf