Kyler 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.) Kyler 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 36,000 36,000 1,000 F Sales Revenue $ 214,000 214,000 $ 19,000 F Variable Expenses 82,000 81,000 8,000 U Contribution Margin 132,000 133,000 11,000 F Fixed Expenses 107,000 103,000 0 Operating Income $ 25,000 30,000 $ 11,000 F Data table Kyler Company Flexible Budget Performance Report For the Year Ended July 31, 2018 Flexible Actual Results Budget Flexible Sales Volume Static Variance Budget Variance Budget Units Sales Revenue $ Variable Expenses Contribution Margin Fixed Expenses Operating Income $ 25,000 36,000 (a) 214,000 (b) 82,000 (c) 132,000 (d) 107,000 (e) (f) 36,000 1,000 F (g) $ 214,000 $ 19,000 F (h) 81,000 8,000 U 133,000 103,000 (1) 11,000 F 0 (4) $ 30,000 $ 11,000 F (1) -