Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $186,230 budgeted expenses include $125,460 in variable expenses for desks and $22,770 in variable expenses for chairs, as well as $38,000 of fixed expenses. Actual fixed expenses total $39,600. Fixed Budget Actual Results Variances Desk sales (in units) 153 159 Chair sales (in units) 69 77 Desk sales $ 206,550 $ 213,060 $ 6,510 F Chair sales 39,330 45,045 5,715 F Total expenses 186,230 195,750 9,520 U Income $ 59,650 $ 62,355 $ 2,705 F Required: Prepare a flexible budget performance report that shows variances between budgeted results and actual results. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)