49. When developing a forecast and production plan; utilization refers to: a) The minimum number of labour hours required to produce full capacity b) The total number of units in the production plan compared to the organization's capacity (Production Units / Capacity) c) How many units are actually sold compared to units produced (No of units sold/ No of units produced) d) The percentage of discounts given compared to the number of units sold at standard cost 50. MRP represents: a) Materials requirement planning b) Master revenue plan c) Multiple resources planning d) None of the above