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If a company plans to sell 68000 units of product but sells 80000, the most appropriate comparison of the cost data associated with the sales

If a company plans to sell 68000 units of product but sells 80000, the most appropriate comparison of the cost data associated with the sales will be by a budget based on

68000 units of activity.

80000 units of activity.

74000 units of activity.

the original planned level of activity.

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