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Serial Problem Business Solutions LO P1 Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. The $173,200 budgeted expenses include $120,080 in variable expenses for desks and $15,120 in variable expenses for chairs, as well as $38,000 fixed expenses. The actual expenses include $39,900 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 152 158 56 64 $194,560 $200,660 $6,100 F 29,680 34,880 5,200 F 173,200 182,420 9,220 V $ 51,040 $ 53,120 $2,080 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 Flexible Budget Actual Results Variance $ 29,680 Fav./Unf. Chair sales Desk sales Variable expenses Contribution margin Fixed expenses Income from operations