Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $168,990 budgeted expenses include $111,200 in variable expenses for desks and $20,790 in variable expenses for chairs, as well as $37,000 fixed expenses. The actual expenses include $38,000 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			139				145
Chair sales (in units)			63				71
Desk sales		$	179,310			$	185,600			$	6,290	F
Chair sales			34,020				39,405				5,385	F
Total expenses			168,990				177,810				8,820	U
Income from operations		$	44,340			$	47,195			$	2,855	F

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