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Answer (C) is correct . If a report is to be used for performance evaluation, the planned cost column should be based on the actual level of activity for the period. The ability to adjust amounts for varying activity levels is the primary advantage of flexible budgeting.

Answer (A) is incorrect because The static budget amount is not useful for comparison purposes. The budget for the actual activity level achieved is more important.
Answer (B) is incorrect because Prior-year figures are not useful if activity levels are different.
Answer (D) is incorrect because A budget based on planned activity level is not as meaningful as one based on actual activity level.