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, 2024 Flexible Sales Actual Budget Flexible Volume Static Results Variance Budget Variance Budget Units 40,000 40,000 6,000 F Sales Revenue $ 221,000 $ 221,000 $ 24,000 F Variable Expenses 90,000 85,000 13,000 U Contribution Margin 131,000 136,000 11,000 F Fixed Expenses 111,000 108.000 0 Operating Income $ 20,000 $ 28,000 $ 11,000 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 asX Data table Kyler Company Flexible Budget Performance Report For the Year Ended July 31, 2024 Flexible Sales Actual Budget Flexible Volume Static Results Variance Budget Variance Budget Units 40,000 (a) 40,000 6,000 F (g) Sales Revenue $ 221,000 (b) $ 221,000 $ 24,000 F (h) Variable Expenses 90,000 (c) 85,000 13,000 U Contribution Margin 131,000 (ad) 136,000 11,000 F Fixed Expenses 111,000 (e) 108,000 0 (k) Operating Income $ 20,000 (F] $ 28,000 $ 11,000 F (1) Print DoneContribution Margin 131,000 136,000 11,000 F Fixed Expenses 111,000 108,000 0 Operating Income $ 20,000 28,000 $ 11,000 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 variable expenses flexible budget variance and the total fixed expenses flexible b as well as Human Resource may deserve praise for maintaining low labor costs Marketing personnel may deserve praise for selling more than expected Production may deserve praise for maintaining low variable costs