SERIAL PROBLEM Success Systems P1 (This serial problem began in Chapter 1 and continues through most of the book. If previous chapier seg- ments were not completed, the serial problem can begin at this point. It is helpful, but not necessary ments were not completed, the serial problem can begin at this point. It is helpfiul, but not necessary, to use the working papers that accompany the book.) SP 23 Success Systems' second quarter 2014 fixed budget performance report for its computer furniture operations follows. The $156,000 budgeted expenses include $108,000 in variable expenses for desks and S18,000 in variable expenses for chairs, as well as $30,000 fixed expenses. The actual expenses include