Swifty Corporation prepared a 2022 budget for 192000 units of product. Actual production in 2022...

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Accounting

Swifty Corporation prepared a 2022 budget for 192000 units of product. Actual production in 2022 was 180000 units. To be most useful, what amounts should a performance report for this company compare?
The actual results for 180000 units with the original budget for 192000 units.
The actual results for 180000 units with a new budget for 180000 units.
The actual results for 180000 units with last year's actual results for 186400 units.
All of these comparisons are equally useful.
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