Business Solutions's second$-$quarter $2022$ fixed budget performance report for its computer furniture operations follows. The $$175,440$ budgeted expenses include $$120,080$ in variable expenses for desks and $$18,360$ in variable expenses for chairs, as well as $$37,000$ of fixed expenses. Actual fixed expenses total $$38,100.$

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Budget$]],\backslash$table$[[$Actual$],[$Results$]],$Variances$],[$Desk sales $($in units$),152,158,],[$Chair sales $($in units$),54,62,],[$Desk sales,$$203,680,$$$210,140,$$$6,460F$