Preston Company managers received the following incomplete performance report: BBB (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.) Preston Pro Company Flexible Budget Performance Report For the Year Ended July 31, 2024 Data table Flexible Actual Budget Flexible Results Variance Budget Sales Volume Variance Static Budget Units 43,000 43,000 6,000 F Sales Revenue $ 213,000 $ 213,000 $ 15,000 F Variable Expenses 89,000 85,000 9,000 U Contribution Margin 124,000 128,000 6,000 F Fixed Expenses 108,000 102,000 0 Operating Income $ 16,000 26,000 $ 6,000 F Preston Company Flexible Budget Performance Report For the Year Ended July 31, 2024 Flexible Sales Actual Results Budget Variance Flexible Budget Volume Variance Static Budget Units Sales Revenue $ Variable Expenses Contribution Margin 43,000 (a) 213,000 (b) 89,000 (c) 43,000 6,000 F (g) $ 213,000 $ 15,000 F (h) 85,000 9,000 U ( 124,000 (d) 128,000 6,000 F () Fixed Expenses Operating Income $ 108,000 (e) 16,000 (1) $ 102,000 26,000 $ 6,000 F 0 (k) () Print Done -