Business solutions's second-quarter 2018 fixed budget performance report for its computer furniture operations follows. the $169,330 budgeted expenses include $110,970 in variable expenses for desks and $18,360 in variable expenses for chairs, as well as $40,000 fixed expenses. the actual expenses include $41,100 fixed expenses. list fixed and variable expenses separately. prepare a flexible budget performance report that shows any variances between budgeted results and actual results.