Saved am Business Solutions's second quarter 2018 fixed budget performance report for its computer furniture operations follows. The $163,670 budgeted expenses include $114,550 in variable expenses for desks and $15,120 in variable expenses for chairs, as well as $34,000 fixed expenses. The actual expenses include $35,700 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 145 151 54 62 $187,050 $ 193,280 $6,230 P 31,320 36,890 5,570 P 163,670 172,790 9,120U $ 54,700 $ 57,380 $2,680 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