What are the factors to be considered in preparing a budget of the number of units to be produced in a given period?

A. Desired amount of ending inventory, amount of inventory already on hand in the t forecasted direct labor cost

B. A static budget compares the actual cost to the budgeted cost (based on the budgeted level of production).

C. A static budget compares the actual cost to the budgeted cost (based on the actual level of production).

D. A static budget compares the actual cost this year to the actual cost last year.

E. A static budget compares the budgeted cost this year to the budgeted cost last year.