Business Solutions's second quarter 2016 fixed budget performance report for its computer furniture operations follows. The $171, 100 budgeted expenses include $117, 260 in variable expenses for desks and $19, 840 in variable expenses for chairs, as well as $34,000 fixed expenses. The actual expenses include $35,000 fixed expenses. List fixed and variable expenses separately. Prepare a flexible budget performance report that shows any variances between budgeted results and actual results