Desk sales (in units) chair sales (in units) Desk sales Chair sales Total expenses Income from operations Fixed Budget Actual Results Variances 141 147 59 67 $179,070 $185,220 $6,150 F 33,040 38,525 5,485 166, 140 175,250 9,110 0 $ 45,970 $ 48,495 $2,525 Prepare a flexible budget performance report that shows any variances between budgeted results and actual results, BUSINESS SOLUTIONS Flexible Budget Performance Report For Quarter Ended June 30 Flexible Budget Actual Results Variance Fav./Unf. Desk salos Chair sales Variable expenses Contribution margin Fixed expenses Income from operations Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $166,140 budgeted expenses include $115,620 in variable expenses for desks and $16,520 in variable expenses for chairs, as well as $34.000 fixed expenses. The actual expenses include $35,500 fixed expenses. List fixed and variable expenses separately