mework Saved Hel Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $168,840 budgeted expenses include $120,800 in variable expenses for desks and $14,040 in variable expenses for chairs, as well as $34.000 fixed expenses. The actual expenses include $35,500 fixed expenses. List fixed and variable expenses separately. Desk males (in units) Chair sales (in units) Desk sales Chair salon Total expenses Income from operations Fixed Budget Actual Results Variances 152 157 54 62 $191,770 $197,820 $6.050 31,860 37.510 5,650 168,840 177,660 8,820 V $ 54,790 $ 37,670 $2,30 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 $ 199,390 $ 197,820 s 1.570 38,580 37,510 930 Desk sales Chair sales Variable expenses Contribution margin Fixed expenses income from operations Fav.Jun Unfavorable Favorable Unfavorable Unfavorable Unfavorable Unfavorable