ABC Manufacturing prepared a $2023$ budget for $40,000$ units of product. Actual production in $2023$ was $41,000$ units. Which one of the following is the most useful comparison for this company?

A$.$ No comparison should be made between budgeted and actual results

B$.$ The actual results for $41,000$ units with a new budget for $41,000$ units

C$.$ The actual results for $41,000$ units with the original budget for $40,000$ units

D$.$ The actual results for $41,000$ units with the previous year's actual results for $44,0_0$ units

E$.$ It does not matter. All of these choices are equally useful.