EEB (Click the icon to view the incomplete performance report.) Complete the performance report. ldentify the employee group that may deserve praise and the group that may be subject to criticism. Give your reasoning BudgetVariance Units Sales Revenue Variable Expenses Contribution Margin Fixed Expenses 36,000 221,000 83,000 138,000 109,000 $ 29,000 36,0004,000 F -$ 221,000 $ 25,000 FL 8,000 5,000 U 143,000 20,000F 108,000 s 35,000 $ 20,000 FI Identify the employee group that may deserve praise and the group that may be subject to criticism. Give your reasoning. Cole Company Flexible Budget Performance Report For the Year Ended July 31, 2018 Flexible Budget Variance Sales Volume Variance Actual Flexible Static Results Budget Budget 36,000 221,000 S 78,000 143,000 4,000 F 25,000 F 5,000 U 20,000 F 36,000 (a) Units Sales Revenue Variable Expenses Contribution Margin $221,000 (b) 83,000 (c) 138,000 (d) S 221,000 () S Print Done Identify the employee group that may deserve praise and the group that may be subject to v. This is reflected in the groups that deserve praise or may be subject to criticism for the total variable expbses flexible budget variance and the total fixed expenses flexble The budget variance depends as , as well