Business Solutions's second$-$quarter $2022$ fixed budget performance report for its computer furniture operations follows. The $$167,070$ budgeted expenses include $$113,600$ in variable expenses for desks and $$19,470$ in variable expenses for chairs, as well as $$34,000$ of fixed expenses. Actual fixed expenses total $$35,500.$

$\backslash$table$[[,$Fixed Budget,$\backslash$table$[[$Actual$],[$Results$]],$Variances$],[$Desk sales $($in units$),142,148,],[$Chair sales $($in units$),59,67,],[\backslash$table$[[$Desk sales$],[$Chair sales$],[$Total expenses$]],\backslash$table$[[184,600],[32,450],[167,070]],\backslash$table$[[$$$190,920$