Using Flexible Budgets The following summary data are from a performance report for Sterling Company for May, during which 21,600 units were produced. The budget reflects the company's normal capacity of 22,500 units. a. Prepare a new performance report using flexible budgeting. Round all amounts to the nearest dollar. b. Which of the two performance reports should Sterling Company management use to measure the company's operating efficiency in May? Using Flexible Budgets The following summary data are from a performance report for Sterling Company for May, during which 21,600 units were produced. The budget reflects the company's normal capacity of 22,500 units. a. Prepare a new performance report using flexible budgeting. Round all amounts to the nearest dollar. b. Which of the two performance reports should Sterling Company management use to measure the company's operating efficiency in May