Business Solutions's second quarter 2018 fixed budget performance report for its computer furniture operations follows. The $166,350 budgeted expenses include $115,830 in variable expenses for desks and $13,520 in variable expenses for chairs, as well as $37.000 fixed expenses. The actual expenses include $38,800 fixed expenses. List fixed and variable expenses separately. Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Income from operations Fixed Budget Actual Results Variances 143 249 52 60 $180, 180 $186,250 $6,070 27.560 32,700 5,140 166,350 175,560 9,2100 5.41,390 $ 43,390 $2,000 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. Desk sales Chair salos Vanable expenses Contribution margin Fixed expenses income from operations