Business Solutions's second$-$quarter $2022$ fixed budget performance report for its computer furniture operations follows. The $$180,140$ budgeted expenses include $$122,840$ in variable expenses for desks and $$21,300$ in variable expenses for chairs, as well as $$36,000$ of fixed expenses. Actual fixed expenses total $$37,000.$

Fixed Budget

Actual Results

Variances

Desk sales $($in units$)$

$148$

$154$

Chair sales $($in units$)$

$71$

$79$

Desk sales

$ $193,880$

$ $200,200$

$ $6,320$

F

Chair sales

$36,210$

$41,475$

$5,265$

F

Total expenses

$180,140$

$188,920$

$8,780$

U

Income

$ $49,950$

$ $52,755$

$ $2,805$

F