Spark Company's static budget is based on a planned activity level of 53,000 units. At the same time the static budget was prepared, the management accountant prepared two additional budgets, one based on 48,000 units and one based on 58,000. The company actually produced and sold 57,000 units. In evaluating its performance, management should compare the company's actual revenues and costs to which of the following budgets? Multiple Choice A budget based on 58,000 units o A budget based on 53.000 units O A budget based on 57,000 units A budget based on 48.000 unts