Spark Company's Static Budget Is Based on a Planned Activity

Spark Company's static budget is based on a planned activity level of 57,000 units. At the same time the static budget was prepared, the management accountant prepared two additional budgets, one based on 52,000 units and one based on 62,000. The company actually produced and sold 61,000 units. In evaluating its performance, management should compare the company's actual revenues and costs to which of the following budgets?

A) A budget based on 62,000 units
B) A budget based on 57,000 units
C) A budget based on 61,000 units
D) A budget based on 52,000 units