Spark Company's static budget is based on a planned activity level of 35,000 units. At the same time the static budget was prepared, the management accountant prepared two additional budgets, one based on 30,000 units and one based on 40,000. The company actually produced and sold 39,000 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 40.000 units A budget based on 35.000 units A budget based on 39.000 un A budget based on 30,000 un