Carlson, Inc. prepared a 2014 budget for 125,000 units of product. Actual production in 2014 was 130,000 units. To be most useful, what amounts should a performance report for this company compare?
The actual results for 130,000 units with last year's actual results for 134,000 units
The actual results for 130,000 units with a new budget for 130,000 units.
The actual results for 130,000 units with the original budget for 125,000 units
It doesn't matter. All of these choices are equally useful.