Cole Company managers received the following incomplete performance report: (Click the icon to 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. Complete the performance report. (Enter a "0" for any zero balances. For any $0 variances, leave the Favorable (F)/Unfavorable (U) input blank.) Cole Pro Company Flexible Budget Performance Report For the Year Ended July 31, 2018 Flexible Sales Actual Budget Flexible Volume Static Results Variance Budget Variance Budget Units 43,000 12,000 F Sales Revenue $ 218,000 $ 20,000 F 82,000 12,000 U Variable Expenses Contribution Margin 43,000 218,000 86,000 132,000 112,000 20,000 136,000 8,000 F Fixed Expenses 104,000 0 $ Operating Income 32,000 $ 8,000 F