Rouse 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. Flexible Sales Actual Budget Flexible Volume Static Results Variance Budget Variance Budget Units 39,000 39,000 6,000 F Sales Revenue $ 212,000 $ 212,000 $ 18,000 F Variable Expenses 82,000 78,000 5,000 U Contribution Margin 130,000 134,000 13,000 F Fixed Expenses 109,000 107,000 0 Operating Income $ 21,000 $ 27,000 $ 13,000 F