Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $175,840 budgeted expenses include $121,180 in variable expenses for desks and $15,660 in variable expenses for chairs, as well as $39,000 fixed expenses. The actual expenses include $40,900 fixed expenses. List fixed and variable expenses separately. Fixed Budget Actual Results Variances Desk sales (in units) 146 152 Chair sales (in units) 58 66 Desk sales $ 186,880 $ 193,040 $ 6,160 F Chair sales 31,320 36,630 5,310 F Total expenses 175,840 185,350 9,510 U Income from operations $ 42,360 $ 44,320 $ 1,960 F Prepare a flexible budget performance report that shows any variances between budgeted results and actual results.