Swifty Corporation prepared a $2022$ budget for $192000$ units of product. Actual production in $2022$ was $180000$ units. To be most useful, what amounts should a performance report for this company compare?

The actual results for $180000$ units with the original budget for $192000$ units.

The actual results for $180000$ units with a new budget for $180000$ units.

The actual results for $180000$ units with last year's actual results for $186400$ units.

All of these comparisons are equally useful.