Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $159,830 budgeted expenses include $106,400 in variable expenses for desks and $19,430 in variable expenses for chairs, as well as $34,000 fixed expenses. The actual expenses include $35,200 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 140 146 67 75 $186,200 $192,720 $6,520 F 33,500 38,625 5, 125 F 159,830 168,260 8,430 v $ 59,870 $ 63,085 $3,215 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 Variance Fav./Unf. Desk sales Chair sales Variable expenses Contribution margin Fixed expenses Income from operations