Business Solutions's second quarter 2016 fixed budget performance report for its computer furniture operations follows. The $169,250 budgeted expenses include $120,000 in variable expenses for desks and $13,250 in variable expenses for chairs, as well as $36,000 fixed expenses. The actual expenses include $37,800 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget		Actual Results		Variances
Desk sales (in units)		150		156
Chair sales (in units)		53		61
Desk sales	$	198,000	$	204,360	$	6,360 F
Chair sales		27,560		32,635		5,075 F
Total expenses		169,250		178,280		9,030 U
Income from operations	$	56,310	$	58,715	$	2,405 F

Prepare a flexible budget performance report that shows any variances between budgeted results and actual results.