Preston 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.) Preston 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 39,000 39,000 4,000 F Sales Revenue $ 221,000 221,000 $ 30,000 F Variable Expenses 83,000 78,000 2,000 U Contribution Margin 138,000 143,000 28,000 F Fixed Expenses 111,000 106,000 0 Operating Income 27,000 $ 37,000 $ 28,000 F