accounting questions need help

Canton company estimates sales of 12, 000 units for the upcoming period .a this sales volume its budgeted income is as follows: During the period Canton actually produced and sold 14, 000 units. The manager now wants to evaluate the company's performance by comparing actual costs and revenues to these shown above but you have advised against it. Why? Prepare a flexible budget based on 14, 000 units. You may write next to the table above, e What further step should the management pursue? Why