Vroom-Vroom manufactures ride-on trucks for toddlers and young children. They have a fiscal year of January through December. When they were preparing their budget, they couldn't decide if a static or flexible budget would be best for their company - so they did both. It is now March, and their accounting department is catching up on analyzing variances for both January and February. Vroom-Vroom would like to use this opportunity to determine whether they would be better off with a static or flexible budget going forward. They want to choose which budget and related variance analysis provides them the best information for decision-making. Here is the data that Vroom-Vroom used for their budgets:

Selling price per unit: $99 per each

Raw Material Costs: $38 per each

Packaging Costs: $11 per each

Electricity: $8 per each

Waste and Other Costs: $5 per each

Salary and Wages Costs: $1,200,00 per month

Fringe benefits: 50% of salaries

Rent Costs: $1,500,000

Insurance Costs: $500,000 per month

Depreciation Costs: $600,000

Vroom-Vroom estimated sales/production will be between 100,000 and 300,000 trucks per month. Their static budget is based on 200,000 cars sold per month. Assume that all units produced in a month are also sold in that month. Vroom-Vroom's unit of production/sale is a car (unit/each).