Brisk Feet, Inc. can produce 1,300 pairs of sneakers per hour at maximum efficiency. There are three 8-hour shifts each day. Due to unavoidable operating interruptions, production averages 1,000 units per hour. The plant actually operates only 25 days per month. Based on the current month's budget, Brisk Feet estimates that it will be able to sell only 587,000 units due to the entry of a competitor with aggressive marketing capabilities. But demand is unlikely to be affected in future and will average around 595,000 units each month. Assuming 30 days per month, calculate Brisk Feet 's monthly (a) theoretical capacity, (b) practical capacity, (c) normal capacity utilization, and (d) master-budget capacity utilization