SP $23$ Serial Problem Business Solutions $($Algo$)$ LO P$1$

Business Solutions's second$-$quarter $2022$ fixed budget performance report for its computer furniture operations follows. The $$176,310$ budgeted expenses include $$122,010$ in variable expenses for desks and $$20,300$ in variable expenses for chairs, as well as $$34,000$ of fixed expenses. Actual fixed expenses total $$35,800.$

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Budget$]],\backslash$table$[[$Actual$],[$Results$]],$Variances$],[$Desk sales $($in units$),147,153,],[$Chair sales $($in units$),70,78,],[$Desk sales,$$186,690,$$$192,780,$$$6,090F$