10 in ratio ne taxes cent Revenue) Which of the following is (are) not correct about plant capacity concept? Previous Normal capacity considers idle time caused by invadequate sales demand and human and equipment intende tenis te demand for a plant's output. Master-budget capacity Includes consideration of idle timove caused by both limited sales orders and buman and equipment methods for the next year. It emphasizes the output a plant can supply. Practical capacity considers human and equipment inefficiencies in the production volume that is necessary to meet the demand for the next two to three years. Practical capacity assumes all personnel and equipment will operate at less than peak etficiency and total plant capacity will be used emphasizes the output a plant can supply in its normal operation