Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $154,940 budgeted expenses include $104,250 in variable expenses for desks and $17,690 in variable expenses for chairs, as well as $33,000 of fixed expenses. Actual fixed expenses total $34,800. Fixed Budget Actual Results Variances Desk sales (in units) 139 145 Chair sales (in units) 61 69 Desk sales $ 186,260 $ 192,850 $ 6,590 F Chair sales 32,330 37,605 5,275 F Total ex