Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $159,890 budgeted expenses include $111,520 in variable expenses for desks and $15,370 in variable expenses for chairs, as well as $33,000 of fixed expenses. Actual fixed expenses total $34,300. Fixed Budget Actual Results Variances Desk sales (in units) 136 142 53 61 Chair sales (in units) Desk sales Chair sales Total expenses Income $ 172,720 $ 178,920 32,025 168,730 $ 6,200 F 4,995 F 8,840 U 27,030 159,890 $ 39,860 $ 42,215 $ 2,355 F 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.) BUSINESS SOLUTIONS Flexible Budget Performance Report For Quarter Ended June 30 Flexible Budget Actual Results Variance Favorable/Unfavorable Desk sales Chair sales Variable expenses Contribution margin Fixed expenses Income