Use the Following Performance Report for a Cost Center of the Dry

Multiple Choice

Use the following performance report for a cost center of the Dry Cat Food Division for the month ended December 31 to answer the questions below.
Using the information provided for Dry Cat Food division.
-The flexible budget is based on how many units produced?

A) 0 units
B) 30 units
C) 70 units
D) 100 units