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Success Systems’ second quarter 2014 fixed budget performance report for its computer furniture operations follows. The $ 156,000 budgeted expenses include $ 108,000 in variable expenses for desks and $ 18,000 in variable expenses for chairs, as well as $ 30,000 fixed expenses. The actual expenses include $ 31,000 fixed expenses. Prepare a flexible budget performance report that shows any variances between budgeted results and actual results. List fixed and variable expenses separately. Fixed Budget Actual Results VariancesDesk sales (in units) . . . . . . . 144 150Chair sales (in units) . . . . . . . 72 80Desk sales (in dollars) . . . . . . $180,000 $186,000 $6,000 FChair sales (in dollars) . . . . . . $36,000 $41,200 $5,200 FTotal expenses . . . . . . . . . . . . $156,000 $163,880 $7,880 UIncome from operations . . . . $60,000 $63,320 $3,320 F