Which ones are wrong??

Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The \\( \\$ 172,560 \\) budgeted expenses include \\( \\$ 113,400 \\) in variable expenses for desks and \\( \\$ 20,160 \\) in variable expenses for chairs, as well as \\( \\$ 39,000 \\) of fixed expenses. Actual fixed expenses total \\( \\$ 40,500 \\). Required: Prepare a flexible budget performance report that shows variances between budgeted results and actual results. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Required: Prepare a flexible budget performance report that shows variances between budgeted results and actual results. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance