Rattan Company's managers received the following incomplete performance report:

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 reasons.

$\backslash$table$[[\backslash$table$[[$Rattan Company$],[$Income Statement Performance Report$],[$Year Ended July $31]]],[,\backslash$table$[[\backslash$table$[[$Actual Results at$],[$Actual Prices$]]]],\backslash$table$[[$Flexible Budget$],[$Variance$]],\backslash$table$[[\backslash$table$[[$Flexible Budget for$],[$Actual Number of$],[$Output Units$]]]],\backslash$table$[[\backslash$table$[[$Sales Volume$],[$Variance$]]]],\backslash$table$[[\backslash$table$[[$Static $($Master$)],[$Budget$]]]]],[$Output units,$43,000,,43,000,6,000F,],[$Sales revenue,$221,000,,221,000,$$$22,000F,],[$Variable expenses,$85,000,,78,000,$$$3,000,],[$Fixed expenses,$110,000,,100,000,0,],[$Total expenses,$195,000,,178,000,$$$3,000U,],[$Operating income,$26,000,,43,000,$$$19,000F,]]$

Incomplete performance report

$\backslash$table$[[\backslash$table$[[$Rattan Company$],[$Income Statement Performance Report$],[$Year Ended July $31]]],[,\backslash$table$[[$Actual Results at$],[$Actual Prices$]],\backslash$table$[[$Flexible$],[$Budget$],[$Variance$]],\backslash$table$[[\backslash$table$[[$Flexible Budget for$],[$Actual Number of$],[$Output Units$]]]],\backslash$table$[[$Sales Volume$],[$Variance$]],\backslash$table$[[$Static $($Master$)],[$Budget$]]],[$Output units,$43,000,?,43,000,6,000F,?$