A problem that occurs when using a static budget is that they cannot be used by companies that provide services are dependent on the previous year's actual results do not allow for possible changes in activity levels show the expected results of a responsibility center for several levels of activity If the beginning finished goods inventory is $7,000, budgeted ending finished goods inventory is $8,900, and budgeted cost of goods sold is $10,040, the budgeted cost of goods manufactured should be $1,800 $11,610 $11,940 $9,500