Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $168,820 budgeted expenses include $115,920 in variable expenses for desks and $18,900 in variable expenses for chairs, as well as $34,000 fixed expenses. The actual expenses include $35,400 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			138				144
Chair sales (in units)			63				71
Desk sales		$	173,880			$	180,000			$	6,120	F
Chair sales			34,020				39,405				5,385	F
Total expenses			168,820				178,120				9,300	U
Income from operations		$	39,080			$	41,285			$	2,205	F

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