Business Solutions' second quarter 2012 fixed budget performance report for its computer furniture operations follows. The $173,500 budgeted expenses include $115,600 in variable expenses for desks and $18,900 in variable expenses for chairs, as well as $39,000 fixed expenses. The actual expenses include $40,200 fixed expenses Actual Variances Fixed Budget Results 142 78 136 70 Desk sales (in units) Chair sales (in units) Desk sales (in dollars) Chair sales (in dollars) Total expenses Income from operations 179.520 s 186.020 s 6.500 F 36.400 $41,730 $ 5,330 F 173,500 182,370 42,420 $8,870 U $ 45,380 $ 2,960 F Prepare a flexible budget performance report that shows any variances between budgeted results and actual results. List fixed and variable expenses separately. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)