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Homework i Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $158,280 budgeted expenses include $107,160 in variable expenses for desks and $21,120 in variable expenses for chairs, as well as $30,000 fixed expenses. The actual expenses include $31,200 fixed expenses. List fixed and variable expenses separately. Desk sales (in units) Fixed Budget Actual Results Variances 141 147 Chair sales (in units) 66 74 Desk sales $188, 940 $195, 510 Chair sales 33, 660 38, 850 $6, 570 F Total expenses 158, 280 167 , 080 5, 190 F 8, 720 U Income from operations $ 64, 320 $ 67 , 360 $3, 040 F 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 Result Variance Fav./Unf. Contribution margin