Serial Problem Business Solutions LO P1 Business Solutions's second 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. 144 72 $180,000 36,000 156,000 s 60,000 Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses 150 80 $186,000 41,200 163,880 s 63,320 $6,000 F 5,200 F 7,880 u $3,320 F Prepare a flexible budget performance report that shows any variances between budgeted results and actual results. BUSINESS SOLUTIONS For Quarter Ended June 30 FavJUnf