Jason Industries prepared a 2021 budget for 185,000 units of product. Actual production in 2021 was 195,000 units. To be most useful, what amounts should a performance report for this company compare?

A	The actual results for 195,000 units with a new budget for 195,000 units.
B	The actual results for 195,000 units with last year's actual results for 185,000 units.
C	The actual results for 195,000 units with the original budget for 185,000 units.
D	It doesn't matter. All of these choices are equally useful.