Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $167,240 budgeted expenses include $114,240 in variable expenses for desks and $21,000 in variable expenses for chairs, as well as $32,000 fixed expenses. The actual expenses include $33,600 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 136 142 60 68 $170,000 $176,080 $6,080 F 32,400 37,740 5,340 F 167,240 177,000 9,760 U $ 35,160 $ 36, 820 $1,660 F 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 Flexible Budget Actual Results Variance Fav./Unf. Desk sales Chair sales Variable expenses Contribution margin Fixed expenses Income from operations D