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 b 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.) \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{8}{|c|}{\begin{tabular}{l} Kyler Company \\ Flexible Budget Performance Report \\ For the Year Ended July 31, 2024 \end{tabular}} \\ \hline & & \begin{tabular}{l} Actual \\ Results \end{tabular} & \begin{tabular}{l} Flexible \\ Budget \\ Variance \end{tabular} & & \begin{tabular}{l} Flexible \\ Budget \end{tabular} & \begin{tabular}{l} Sales \\ Volume \\ Variance \end{tabular} & \begin{tabular}{c} Static \\ Budget \end{tabular} \\ \hline Units & & 38,000 & (a) & & 38,000 & 9,000F & (g) \\ \hline Sales Revenue & $ & 218,000 & (b) & $ & 218,000$ & $25,000F & (h) \\ \hline Variable Expenses & & 87,000 & (c) & & 75,000 & 1,000U & (i) \\ \hline Contribution Margin & & 131,000 & (d) & & 143,000 & 24,000F & (j) \\ \hline Fixed Expenses & & 110,000 & (e) & & 103,000 & 0 & (k) \\ \hline Operating Income & $ & 21,000 & (f) & $ & 40,000$ & $24,000F & (l) \\ \hline \end{tabular}