Solitaire Company's fixed budget performance report for June follows. The $315,000 budgeted expenses 1-3 f a flexible include $294,000 variable expenses and $21,000 fixed expenses. Actual expenses include $27,000 fixed mance expenses. Prepare flexible budget performance report showing any variances between budgeted and ac- tual results. List fixed and variable expenses separately Fixed Budget Actual Results Variances Sales (in units) 8,400 $420,000 315,000 10,800 Sales (in dollars) Total expenses $540,000$120,000F 63,000 U $57,000 F 378,000 ance, $105,000-2,000