Data table Juda Company Flexible Budget Performance Report For the Year Ended July 31, 2024 Flexible Sales Actual Budget Flexible Volume Results Variance Budget Variance Static Budget Units 37,000 (a) 37,000 3,000 F (g) Sales Revenue $ 213,000 (b) $ 213,000 $ 17,000 F (h) Variable Expenses 84,000 (c) 78,000 4,000 U () Contribution Margin 129,000 135,000 13,000 F (i) Fixed Expenses 106,000 (e) 105,000 0 (k) Operating Income $ 23,000 (f) $ 30,000 $13,000 F (1) Juda 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. Results Variance Budget Variance Budget Units 37,000 37,000 3,000 F Sales Revenue $ 213,000 213,000 $ 17,000 F Variable Expenses 84,000 78,000 4,000 U Contribution Margin 129,000 135,000 13,000 F Fixed Expenses 106,000 105,000 0 Operating Income $ 23,000 $ 30,000 $ 13,000 F Identify the employee group that may deserve praise and the group that may be subject to criticism. Give your reasoning. This is reflected in the The employee groups that deserve praise or may be subject to criticism for the total variable expenses flexible budget variance and the total fixed expenses flexible budget variance depends as well as