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There are two parts to this question! i am super confused to how to complete the table... and i also dont understand what group deserves

There are two parts to this question! i am super confused to how to complete the table... and i also dont understand what group deserves praise and group deserves critism?
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23-16 (simillar to Preston Pro Company managers recelived 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. Corkblete the performance report. (Enter a " for any zero balances. For any $0 variances, leave the Favorable (FyUnfavorable (U) input blank.) Preston Pro Company Flexible Budget Performance Report For the Year Ended July 31, 2016 Flexible Sales Actual Budget Flexible Volume Static Results Variance Budget Varlance Budget 43,000 43,000 10,000 F Units Sales Revenue213,000 Variable Expenses Contribution Margin Fixed Expenses Operating Income 13,000 s 213,00 $ 16,000 Ft Sales Revenue $ 213,000 88,000 125,000 112,000 85,000 128,000 106,000 9,000 U 7,000 F $ 22,000 $ 7,000 F Choose from any list or enter any number in the input fields and then click Check Answer. Clear All Check Answer remaining i Data Table Preston Pro Company Flexible Budget Performance Report For the Year Ended July 31, 2016 Flexible Budget Variance Flexible Budget Sales Volume Variance Actual Static Results Budget 43,000 10,000 F $ 213,000 (b) S 213,000 $ 16,000 F 9,000 U 7,000 F 43,000 (a) Units Sales Revenue Variable Expenses Contribution Margin Fixed Expenses 85,000 128,000 106,000 22,000 $7,000 F 88,000 (c) 125,000 (d) 112,000 (e) 0) 0 Operating Income 13,000 ( S Print Done

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