Coronado Industries prepared a $2027$ budget for $102000$ units of product. Actual production in $2027$ was $220000$ units. To be most useful, what amounts should a performance report for this company compare?

The actual results for $220000$ units with the original budget for $102000$ units.

The actual results for $220000$ units with a new budget for $220000$ units.

The actual results for $220000$ units with last year's actual results for $223400$ units.

All of these comparisons are equally useful.