Sheffield Corp. prepared a $2022$ budget for $234000$ units of product. Actual production in $2022$ was $210000$ units. To be most useful,

what amounts should a performance report for this company compare?

The actual results for $210000$ units with the original budget for $234000$ units.

The actual results for $210000$ units with a new budget for $210000$ units.

The actual results for $210000$ units with last year's actual results for $217800$ units.

All of these comparisons are equally useful.