Business Solutions's second$-$quarter $2022$ fixed budget performance report for its computer furniture operations follows. The $$173,470$ budgeted expenses include $$119,520$ in variable expenses for desks and $$15,950$ in variable expenses for chairs, as well as $$38,000$ of fixed expenses. Actual fixed expenses total $$39,100.$

Required:

Prepare a flexible budget performance report that shows variances between budgeted results and actual results. $($Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.$)$

$\backslash$table$[[$BUSINESS SOLUTIONS$],[$Flexible Budget Performance Report$],[$For Quarter Ended June $30,$Flexible Budget,Actual Results,Variance,Favorable$/$Unfavorable$],[$Desk sales$],[$Chair sales$],[$Variable expenses$],[$Contribution margin$],[$Fixed expenses$],[$Income$,,,,]]$