Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows, The $164,970 budgeted expenses include $112,420 in varlable expenses for desks and $17,550 in variable expenses for chairs, as weil as $35,000 of fuxed expenses. Actual fixed expenses total $36,100. Required: Prepare a flexible budget performance report that shows varlances between budgeted results and actual results. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)