Business Solutions's second quarter 2016 fixed budget performance report for its computer furniture operations follows. The $180,130 budgeted expenses include $121,360 in variable expenses for desks and $20,770 in variable expenses for chairs, as well as $38,000 fixed expenses. The actual expenses include $39,800 fixed expenses. List fixed and variable expenses separately. Fixed Budget Actual Results Variances Desk sales (in units) 148 154 Chair sales (in units) 67 75 Desk sales $ 190,920 $ 197,120 $ 6,200 F Chair sales 36,180 41,625 5,445 F Total expenses 180,130 189,810 9,680 U Income from operations $ 46,970 $ 48,935 $ 1,965 F Prepare a flexible budget performance report that shows any variances between budgeted results and actual results.