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Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $171,200 budgeted expenses include $118,500 in variable expenses for desks and $21,700 in variable expenses for chairs, as well as $31,000 of fixed expenses. Actual fixed expenses total $32,400. Required: Prepare a flexible budget performance report that shows variances between budgeted results and actual results. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)