Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $162,770 budgeted expenses include $111,650 in variable expenses for desks and $15,120 in variable expenses for chairs, as well as $36,000 of fixed expenses. Actual fixed expenses total $37,800. 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, unfavorable, or no variance