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Sheffield planned to sell 27600 surfboards, however the actual number sold totalled 23000. Which one of the following provides the best comparison of the cost

Sheffield planned to sell 27600 surfboards, however the actual number sold totalled 23000. Which one of the following provides the best comparison of the cost data associated with the sales?

A. the master budget level of activity

B. a budget based on the original planned level of activity

C. a budget of 27600 units of activity

D. a budget of 23000 units of activity

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