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If a company plans to sell 48,000 units of product but sells 60,000; the most appropriate comparision of the cost data associated with the sales

If a company plans to sell 48,000 units of product but sells 60,000; the most appropriate comparision of the cost data associated with the sales will be by a budget based on

a. the original planned level of activity

b. 54,000 units of activity

c. 60,000 units of activity

d. 48,000 units of activity

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