Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $163,580 budgeted expenses include $114,730 in variable expenses for desks and $14,850 in variable expenses for chairs, as well as $34,000 of fixed expenses. Actual fixed expenses total $35,100. 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