I got the ones in red wrong.

Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $166,640 budgeted expenses include $111,720 in variable expenses for desks and $17,920 in variable expenses for chairs, as well as $37,000 fixed expenses. The actual expenses include $38,300 fixed expenses. List fixed and variable expenses separately. Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Income from operations Fixed Budget Actual Results Variances 147 153 56 64 $186,690 $ 192,780 $6,090 F 33,600 39,360 5,760 F 166,640 175,410 8,770 U $ 53,650 $ 56,730 $3,080 F Prepare a flexible budget performance report that shows any variances between budgeted results and actual results. X Answer is complete but not entirely correct. Fav./Unf. Desk sales BUSINESS SOLUTIONS Flexible Budget Performance Report For Quarter Ended June 30 Flexible Actual Variance Budget Results $ 194,310 $ 192,780 $ 1,530 38,400 39,360 (960) 136,760 138,410 (1,650) X 95,950 93,730 X 2,220 X 37,000 38,300 (1,300) $ 58,950 $ 55,430 $ 3,520 X Chair sales Favorable Unfavorable X Unfavorable Variable expenses Contribution margin Fixed expenses Income from operations Favorable Unfavorable Favorable