Solitaire Companys fixed budget performance report for June follows. The $630,000 budgeted expenses include $697,200 variable expenses and $67,200 fixed expenses. Actual expenses include $79,200 fixed expenses.

	Fixed Budget			Actual Results			Variances
Sales (in units)		8,400			10,800
Sales (in dollars)	$	840,000		$	1,080,000		$	240,000	F
Total expenses		630,000			756,000			126,000	U
Income from operations	$	210,000		$	324,000		$	114,000	F

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