Business Solutions's second quarter 2018 fixed budget performance report for its computer furniture operations follows. The $156,000 budgeted expenses include $108,000 in variable expenses for desks and $18,000 in variable expenses for chairs, as well as $30,000 fixed expenses. The actual expenses include $31,000 fixed expenses. List fixed and variable expenses separately. Actual Results 150 Variances Variances Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Income from operations Fixed Budget 144 72 $180, eee 36,000 156,000 $ 60,000 $186,000 $6,000F 41,2005 ,200 F 163,880 7,880 $ 63,320 $3,320F Prepare a flexible budget performance report that shows any variances between budgeted results and actual results. BUSINESS SOLUTIONS Flexible Budget Performance Report For Quarter Ended June 30 Flexible budget Actual results Variance Fav./Unf. Contribution margin search