Solitaire Companys fixed budget performance report for June follows. The $318,750 budgeted expenses include $255,000 variable expenses and $63,750 fixed expenses. Actual expenses include $71,450 fixed expenses.

	Fixed Budget			Actual Results			Variances
Sales (in units)		8,500			10,900
Sales (in dollars)	$	425,000		$	545,000		$	120,000	F
Total expenses		318,750			381,500			62,750	U
Income from operations	$	106,250		$	163,500		$	57,250	F

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