Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $177,300 budgeted expenses include $123,820 in variable expenses for desks and $18,480 in variable expenses for chairs, as well as $35,000 of fixed expenses. Actual fixed expenses total $36,200.

	Fixed Budget	Actual Results	Variances
Desk sales (in units)	151	157
Chair sales (in units)	66	74
Desk sales	$ 191,770	$ 197,820	$ 6,050	F
Chair sales	39,600	45,510	5,910	F
Total expenses	177,300	186,080	8,780	U
Income	$ 54,070	$ 57,250	$ 3,180	F

Required: Prepare a flexible budget performance report that shows variances between budgeted results and actual results.