Solitaire Companys fixed budget performance report for June follows. The $653,000 budgeted expenses include $613,820 variable expenses and $39,180 fixed expenses. Actual expenses include $51,180 fixed expenses.

	Fixed Budget			Actual Results			Variances
Sales (in units)		8,700			11,100
Sales (in dollars)	$	870,000		$	1,110,000		$	240,000	F
Total expenses		653,000			783,600			130,600	U
Income from operations	$	217,000		$	326,400		$	109,400	F
Prepare a flexible budget performance report showing any variances between budgeted and actual results. List fixed and variable expenses separately.