Arvin Company managers received the following incomplete performance report:

View the incomplete performance report.

Complete the performance report. Identify the employee group that may deserve praise and the group that may be subject to criticism. Give your reasoning. field blank.$)$

$\backslash$table$[[,,\backslash$table$[[$Flexil$],[$For$]],\backslash$table$[[$Arvin C$],[$e Budget Pe$],[$Year End$]],\backslash$table$[[$npar$],[$orm$],[$Jul$]],\backslash$table$[[$ance Report$],[31,2025]],,],[,,\backslash$table$[[$Actual$],[$Results$]],\backslash$table$[[$Flexible$],[$Budget$],[$Variance$]],,\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Sales$],[$Volume$],[$Variance$]],\backslash$table$[[$Static$],[$Budget$]]],[$Units$,,39,000,,,39,000,3,000F,],[$Sales Revenue,$$,218,000,,$$$,218,000$$$,27,000F,],[$ariable Expenses,,$84,000,,,81,000,10,000U,],[$ontribution Margin,,$134,000,,,137,000,17,000F,],[$xed Expenses,,$108,000,,,101,000,0,],[$erating Income,$$,26,000,,$$$,36,000$$$,17,000F,]]$

Incomplete Performance Report

$\backslash$table$[[\backslash$table$[[$Arvin Company$],[$Flexible Budget Performance Report$],[$For the Year Ended July $31,2025]]],[?,,\backslash$table$[[$Actual$],[$Results$]],\backslash$table$[[$Flexible$],[$Budget$],[$Variance$]],,\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Sales$],[$Volume$],[$Variance$]],\backslash$table$[[$Static$],[$Budget$]]],[$Units$,,39,000,($a$),,39,000,3,000F,($g$)],[$Sales Revenue,$$,218,000,($b$),$$$,218,000$$$,27,000F,($h$)],[$Variable Expenses,,$84,000,($c$),,81,000,10,000U,($i$)],[$Contribution Margin,,$134,000,($d$),,137,000,17,000F,($j$)],[$Fixed Expenses,,$108,000,(),,101,000,0,(k)$