L02 E11-1B. Using Flexible Budgets The following summary data are from a performance report for Hyland Company for June, during which 9,600 units were produced. The budget reflects the company's normal capacity of 10,000 units. (c) Cambridge Business Publishers Chapter 11 Flexible Budgets, Segment Reporting, and Performance Analysis a. What is the general implication of the performance report? Why might Hyland question the significance of the report? b. Revise the performance report using flexible budgeting and comment on the general implica-tion of the revised report