I do not understand where i went wrong in X's

Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $156,000 budgeted expenses include $108,000 in variable expenses for desks and $18,000 in variable expenses for chairs, as well as $30,000 fixed expenses. The actual expenses include $31,000 fixed expenses. List fixed and variable expenses separately. Variances 72 Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Income from operations Fixed Budget Actual Results 144 150 80 $180,000 $186,000 36,000 41,200 156,000 163,880 $ 60,000 $ 63,320 $6,000 F 5,200 F 7,880 V $3,320F Prepare a flexible budget performance report that shows any variances between budgeted results and actual results. Answer is complete but not entirely correct. Desk sales Chair sales Variable expenses Contribution margin Fixed expenses Income from operations BUSINESS SOLUTIONS Flexible Budget Performance Report For Quarter Ended June 30 Flexible Actual Variance budget results S 187,500 $ 186,000 $ 1,500 37,500 $ 41,200 3,700 112,500 X 132,880 3,700 X 112,500 X 94,320 18,180 X 30,000 31,000 1,000 $ 82,500 $ 63,320 $ 19,180 X Fav./Unf. Unfavorable Favorable Unfavorable Unfavorable Unfavorable Unfavorable