Solitaire Company's fixed budget performance report for June follows. The $315,000 budgeted expenses include $294,000 variable expenses and $21,000 fixed expenses. Actual expenses include $27,000 fixed expenses. Prepare a flexible budget performance report that shows any variances between budgeted re- sults and actual results, List fixed and variable expenses separately. Fixed Budget tual Results variances Sales (in units) 8.400 10,800 Sales (in dollars) Total expenses Income from operations ....... $420,000 315,000 $105,000 $540,000 378,000 $162,000 $120,000 F 63,000 U $ 57.000 F