Success Systems second quarter 2014 fixed budget performance report for its computer furniture operations follows. The $159,690 budgeted expenses include $106,400 in variable expenses for desks and $18,290 in variable expenses for chairs, as well as $35,000 fixed expenses. The actual expenses include $36,500 fixed expenses. List fixed and variable expenses separately.

	Fixed Budget		Actual Results		Variances
Desk sales (in units)		140		146
Chair sales (in units)		59		67
Desk sales (in dollars)	$	189,000	$	195,640	$	6,640 F
Chair sales (in dollars)	$	30,090	$	35,175	$	5,085 F
Total expenses	$	159,690	$	168,520	$	8,830 U
Income from operations	$	59,400	$	62,295	$	2,895 F
Perform a flexible budget. and calcuate actual cost $ per unit in respect to desk sales, chair sales,variable expenses.