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Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The...

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Accounting

Business Solutions's second-quarter 2022 fixed budget performance report for its computer furniture operations follows. The $179,130 budgeted expenses include $120,120 in variable expenses for desks and $22,010 in variable expenses for chairs, as well as $37,000 of fixed expenses. Actual fixed expenses total $38,600.
\table[[,\table[[Fixed],[Budget]],\table[[Actual],[Results]],Variances],[Desk sales (in units),154,160,],[Chair sales (in units),71,79,],[\table[[Desk sales],[Chair sales],[Total expenses]],\table[[$206,360
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