Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $174,840 budgeted expenses include $121,800 in variable expenses for desks and $19,040 in variable expenses for chairs, as well as $34,000 fixed expenses. The actual expenses include $35,900 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget				Actual Results				Variances
Desk sales (in units)			145				151
Chair sales (in units)			68				76
Desk sales		$	191,400			$	197,810			$	6,410	F
Chair sales			36,720				42,180				5,460	F
Total expenses			174,840				184,350				9,510	U
Income from operations		$	53,280			$	55,640			$	2,360	F

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

Flexible budget expense report for the quarter ended June 30

	Flexible	actual results	variance	fave/unfave
Desk sales
Chair sales
Variable expenses
Contribution margin
Fixed expenses
Income from operations