Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $174,560 budgeted expenses include $117,710 in variable expenses for desks and $18,850 in variable expenses for chairs, as well as $38,000 fixed expenses. The actual expenses include $39,200 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			149				155
Chair sales (in units)			65				73
Desk sales		$	195,190			$	201,500			$	6,310	F
Chair sales			38,350				44,165				5,815	F
Total expenses			174,560				183,290				8,730	U
Income from operations		$	58,980			$	62,375			$	3,395	F

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

Flexible Budget	Flexed/budgeted	Actual Results	Variable
Desk sales				Unfave/fave
Chair sales				Unfave/fave
Variable expenses				Unfave/fave
Contribution margin				Unfave/fave
Fixed expenses				Unfave/fave
Income from operations				Unfave/fave