Got everything wrong first time. If can please explain solutions as well, thank you.

Business Solutions's second$-$quarter $2022$ fixed budget performance report for its computer furniture operations follows. The $$165,800$ budgeted expenses include $$113,400$ in variable expenses for desks and $$17,400$ in variable expenses for chairs, as well as $$35,000$ of fixed expenses. Actual fixed expenses total $$36,500.$

$$Fixed BudgetActual ResultsVariancesDesk sales $($in units$)140146$Chair sales $($in units$)5866$Desk sales$ $183,400$$ $189,800$$ $6,400$FChair sales$33,64039,2705,630$FTotal expenses$165,800174,8909,090$UIncome$ $51,240$$ $54,180$$ $2,940$F

Required:

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

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.