If a company plans to sell 48,000 units of product but sells 60,000, the most appropriate comparison of the cost data associated with the sales will be by a budget based on

a) 60,000 units of activity.
b) 54,000 units of activity.
c) the original planned level of activity.
d) 48,000 units of activity.

Answer: a) 60,000 units of activity.