Budget and Actual activity comparison

If we have budgeted cost card: Budgeted cost = $150,000 Budgeted units = 10,000 And we have actual activity as follows: Actual cost = $140,000 Actual units = 12,000 Since we budgeted our total cost of $150,000 based on producing 10,000 units in total but in actual we have to produce more for some reason and we ended up producing 12,000 units at the total cost of $140,000. We cannot compare the budgeted activity with the actual activity because both of them are producing a different number of units and due to this reason it is totally absurd to compare them! What we can do is to calculate the standard cost per unit to find out the total standard cost like this: [Standard cost per unit = $150,000 / 10,000 = $15 per unit] Total Standard cost with 12,000 activity level is calculated like this: [Total Standard cost = $15 x 12,000 actual units = $180,000] Now we are able to compare the actual activity with standard cost because both of them are calculated on the same units produced basis. Just because budgeted units were different than actual units we can't compare them but we can easily compare the standard cost with the actual activity because both of them are producing the same number of units. This is what I understood after watching your lecture in F2 video. Is this correct SIR?