Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $174.440 budgeted expenses include $118,690 In variable expenses for desks and $16,750 in variable expenses for chairs, as well as $39,000 fixed expenses. The actual expenses include $40,100 fixed expenses. List fixed and variable expenses separately. Desk salos (in unita) Chair sales in units) Deak sales Chair sales Total expenses Income from operations Fixed Budget Actual Renato Variancon 143 149 67 75 $191,620 $198. 170 $6,550 39,530 45,375 5,8457 174, 440 182.BBO 8,440U $ 56,710 $ 60,665 $3,955 P 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 Variance Fav/unf. Contribution margin