Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $176,950 budgeted expenses include $120,350 in variable expenses for desks and $19,600 in variable expenses for chairs, as well as $37,000 fixed expenses. The actual expenses include $38,200 fixed expenses. List fixed and variable expenses separately.

Fixed Budget				Actual Results				Variances
Desk sales (in units)			145				151
Chair sales (in units)			70				78
Desk sales		$	191,400			$	197,810			$	6,410	F
Chair sales			35,000				40,170				5,170	F
Total expenses			176,950				185,670				8,720	U
Income from operations		$	49,450			$	52,310			$	2,860	F