Which of the following budgets is used to provide an 'apples to apples' comparison of budgeted and actual performance at the actual unit volume attained?

Flexible budget

Explanation:

A flexible budget is a budget that varies or evolves for volume or market adjustments. The strategy is adjustable and more complex than a static budget. (The quantities of the static budget do not change; they remain unchanged from those defined at the time of planning and acceptance of the static budget.)

For example, various levels of variable price expenditure. All such levels vary with varies in income. The budget then changes, depending on the amount of operation faced by the client.

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