The monthly sales volume of Shugart Corporation varies from 7,000 units to 9,800 units over the course of a year. Management is currently studying anticipated selling expenses along with the related cash resources that will be needed. Which type of budget (flexible or static) (1) should be used by Shugart in planning, and (2) will provide Shugart the best feedback in performance reports for comparing planned expenditures with actual amounts? When Shugart’s CEO asks you why it is advantageous to use a flexible budget instead of a static budget, what is one example you could give him?