I need help please

Business Solutions's second quarter 2016 fixed budget performance report for its computer furniture operations follows. The $168,610 budgeted expenses include $109,600 in variable expenses for desks and $20,010 in variable expenses for chairs, as well as $39,000 fixed expenses. The actual expenses include $40,400 fixed expenses. List fixed and variable expenses separately. Variances Desk sales (in units) Chair sales (in units) Desk sales Chair sales Total expenses Fixed Budget Actual Results 137 143 69 $ 179,470 $ 185,900 35,880 41,195 168,610 177,580 $ 6,430 F 5,315 F 8,970 U Income from operations $ 46,740 $ 49,515 $ 2,775 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. Contribution margin