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 showing any variances between budgeted and actual results. List fixed and variable expenses separately. Fixed Budget Actual Results Variances Sales fin units).......... 10,800 Sales (in dollars) Total expenses...****** Income from operations .......... 8.400 $420,000 315.000 $105,000 $540,000 378,000 $162,000 $120,000 F 63.000 U $57.000F