Coronado Industries prepared a $2022$ budget for $228000$ units of product. Actual production in $2022$ was $170000$ units. To be most useful, what amounts should a performance report for this company compare?

The actual results for $170000$ units with the original budget for $228000$ units.

The actual results for $170000$ units with a new budget for $170000$ units.

The actual results for $170000$ units with last year's actual results for $177600$ units.

All of these comparisons are equally useful.