Why are the standard amounts in part (1) based on the actual production at the end of the year instead of the planned production at the beginning of the year?

PR 7-2B Flexible budgeting and variance analysis I'm Really Cold Coat Company makes women's and men's coats. Both products require filler and lining material. The following planning infomation has been made available OBJ. 1, 2, 3 Standard Amount per Unit Filler Liner Standard labor time Women's Coats 4.0 lbs. 7.00 yds 0.40 hr. Men's Coats 5.20 lbs 9.40 yds. 0.50 hr Standard Price per Unit 2.00 perlb 8.00 per yd. womencoats 5,000 units $14.00 per hr. Men's Coats 6,200 units $13.00 per hr Planned production Standard labor rate I'm Really Cold Coat Company does not expect there to be any beginning or ending inventories of filler and ning mtr. At the end of the budget year, I'm Really Col Coat Company experienced the following actual results: Women's Coats 4,400 Actual Price per Unit $1.90 per lb 8.20 peryd Actuel Labor Rate 14.10 per hr. 13.30 per hr. Men's Coats 5,800 Actual Quantity Purchased and Used 48,000 85,100 Actual Labor Hours Used 1,825 2,800 Actual production Filler Liner Women's coats Men's coats The expected beginning inventory and desired ending inventory were realized