#$4$ Allbirds can produce $900$ pairs of sneakers per hour at maximum efficiency There are two $12-$hour shifts each day Due to unavoidable operating interruptions, production averages $500$ units per hour. The plant actually operates only $26$ days per month. Based on the current month's budget, Allbirds estimates that it will be able to sell only $306,000$ units due to the entry of a competitor with high personalization capabilities. But demand is unlikely to be affected in future and will average around $311,000$ units each month: Assuming $30$ days per month, calculate Alibirds' monthly $(1)$ theoretical capacity, $(2)$ practical capacity, $(3)$ normal capacity utilization, and $(4)$ master$-$budget capacity utilization.