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Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $179,620 budgeted expenses include $121,180 in variable expenses for desks and $22,440 in variable expenses for chairs, as well as $36,000 fixed expenses. The actual expenses include $37,800 fixed expenses. List fixed and variable expenses separately. Prepare a flexible budget performance report that shows any variances between budgeted results and actual results