Business Solutions's second-quarter 2020 fixed budget performance report for its computer furniture operations follows. The $165,640 budgeted expenses include $118,690 in variable expenses for desks and $15,950 in variable expenses for chairs, as well as $31,000 fixed expenses. The actual expenses include $32,500 fixed expenses. List fixed and variable expenses separately. Prepare a flexible budget performance report that shows any variances between budgeted results and actual results