please help me fix the red one. thanks

Business Solutions's second-quarter 2 fixed budget performance report for its computer furniture operations follows. The $168,900 budgeted expenses include $114,660 in variable expenses for desks and $16,240 in variable expenses for chairs, as well as $38,000 of fixed expenses. Actual fixed expenses total $39,600. 6,090 168, gee 177, 790 $ 49,71e 52,430 2,720 Ac tuaI Fixed Budget Results Desk sales Chair sales Desk sales Chair sales (in units) (in units) 147 $ 186, oe 31,92e 153 $ 192,780 37 Variances 5, 520 8, 890 Total expenses Income Required: Prepare a flexible budget performance report that shows variances between budgeted results and actual results. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) Answer is complete but not entirely correct. BUSINESS SOLUTIONS Flexible Budget Performance Report or Quarter Ended June 3 Desk sales Chair sales Variable expenses Contribution margin Fixed expenses Income Flexible 194,310" 38,400 136,760 0 95,950 37,000 58,950 e s Actual Variance s s 192,780" 39,360 137,110' 95,030 38,300 56,730 e s 1,530 e (960) e (350) 920 (1,300) (2,220) Favorable/Unfavorable Unfavorable Favorable Unfavorable Unfavorable Unfavorable Unfavorable