Success Systems second quarter 2014 fixed budget performance report for its computer furniture operations follows. The $170,950 budgeted expenses include $116,130 in variable expenses for desks and $16,820 in variable expenses for chairs, as well as $38,000 fixed expenses. The actual expenses include $39,800 fixed expenses. List fixed and variable expenses separately.

I understand how to get the variance amounts, but I am having trouble determining the contribution margins and the Variable Expenses for the flexible budget.

Fixed Budget Actual Results Variances Desk sales (in units) Chair sales (in units) Desk sales (in dollars) Chair sales (in dollars) Total expenses Income from operations 147 58 $194,040 200,430 6,390 F S 35,310 $170,950 180,150 9,200 U S53,250 55,590 2,340 F $ 30,160 $ 5,150F Prepare a flexible budget performance report that shows any variances between budgeted results and actual results. SUCCESS SYSTEMS Flexible Budget Performance Report For Quarter Ended June 30 Flexible budget Actual results Variance Fav./Unf. Desk sales Chair sales Variable expenses Contribution margin Fixed expenses Income from operations 200,430 35,310 140,350 201,960$ 34,320 38,000 39,800 55,590