Solitaire Companys 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.

	Fixed Budget			Actual Results			Variances
Sales (in units)		8,400			10,800
Sales (in dollars)	$	420,000		$	540,000		$	120,000	F
Total expenses		315,000			378,000			63,000	U
Income from operations	$	105,000		$	162,000		$	57,000	F

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