Pint Company's managers received the following 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 reasons.

i Data Table Pint Company Income Statement Performance Report Year Ended July 31 Flexible Budget for Actual Results at Flexible Budget Actual Number of Sales Volume Actual Prices Variance Output Units Variance 42,000 ? 42,000 9,000 221,000 ? 221,000 $ Static (Master) Budget ? 30,000 F ? ? 12,000 U ? Output units Sales revenue Variable expenses Fixed expenses Total expenses Operating income 88,000 111,000 79,000 101,000 ? ? 199,000 ? 180,000 12,000 u ? 22,000 ? $ 41,000 $ 18,000 ? Print Done Static (Master) Budget 9,000 F 30,000 F Income Statement Performance Report Year Ended July 31 Flexible Budget for Actual Results at Flexible Budget Actual Number of Sales Volume Actual Prices Variance Output Units Variance 42,000 42,000 221,000 221,000 $ 88,000 79,000 12,000 U 111,000 101,000 0 199,000 180,000 22,000 41,000 $ 18,000 Output units Sales revenue Variable expenses Fixed expenses Total expenses $ 12,000 $ $ Operating income