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Spark Company's static budget is based on a planned activity level of 49,000 units. At the same time the static budget was prepared, the

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Spark Company's static budget is based on a planned activity level of 49,000 units. At the same time the static budget was prepared, the management accountant prepared two additional budgets, one based on 44,000 units and one based on 54,000. The company actually produced and sold 53,000 units. In evaluating its performance, management should compare the company's actual revenues and costs to which of the following budgets?

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