Solitaire Companys fixed budget performance report for June follows. The $311,250 budgeted expenses include $273,900 variable expenses and $37,350 fixed expenses. Actual expenses include $45,850 fixed expenses.

	Fixed Budget			Actual Results			Variances
Sales (in units)		8,300			10,700
Sales (in dollars)	$	415,000		$	535,000		$	120,000	F
Total expenses		311,250			374,500			63,250	U
Income from operations	$	103,750		$	160,500		$	56,750	F

Prepare a flexible budget performance report showing any variances between budgeted and actual results. List fixed and variable expenses separately.