SP 24 Success Systems' second quarter 2009 fixed budget performance report for its computer fur- niture operations follows. The $174,150 budgeted expenses include $144,900 variable expenses and $29,250 fixed expenses. The actual expenses include $30,000 fixed expenses. Prepare a flexible budget performance report that shows any variances between budgeted results and actual results. List fixed and variable expenses separately. Fixed Budget Actual Results Variances 150 Desk sales in units) ....... Chair sales (in units) ........ Desk sales (in dollars) Chair sales in dollars). Total expenses Income from operations ....... 144 72 $152.000 $ 27,000 $174,150 $ 14,850 80 $169,500 $ 30,000 $182,450 $ 17,050 $7,500 F $3,000 F $8,300 U $2,200 F