the answer is incorrect

Serial Problem Busin ess Solutions LO P1 Business Solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. T budgeted expenses include $108,000 in variable expenses for desks and $18,000 in variable expenses for chairs, as well a fixed expenses. The actual expenses include $31,000 fixed expenses. List fixed and variable expenses separately Desk sales (in units) Chair sales (in units) 144 72 $180,000 36,000 156,000 s 60,000 150 80 $186,000 41,200 163,880 63, 320 $6,000 F 5,200F 7,880 U $3,320 F Chair sales Total expensers from operations 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 187,500 186,000 s Fav./Unf 1,500 Unfavorable ,0 Favorable 20,380 Unfavorable 8,180 Unfavorable 1,000 Unfavorable 19,180 Unfavorable 41,200 132,880 94,320 112,500 ution margin 30,000 82, 63,320 S ncome from operations