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 So 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 41,000 41,000 10,000 F Sales Revenue $ 216,000 $ 216,000 $ 18,000 F Variable Expenses 84,000 77,000 7,000 U Contribution Margin 132,000 139,000 11,000 F Fixed Expenses 109,000 102,000 0 $ 23,000 $ 37,000 $ 11,000 F Operating Income