match the following

Watch each of the folowing numbered desciptions with one or more of the denominator-ficvel capacity concepts by putling the appiogeiate ketleris) by each term a. Theoretical capacity b. Practical capacity c. Normal capaciy strazation d. Master-budget-capacity ctilization Measures the denominator level in terms of what a Concepts 1 piant can supply 2. is based on producing at full efficiency all the time Represents the expected level of capacity utilization 3. for the next budget period Measures the denominator level in terms of demand a. Theoretical capacity 4 tor the output of the piant Takes into account seasonat, cyclical, and trebd b. Practical capacity 5. tactors Shoula be used for pertormance evaluation in the c. Normal capacity utiization 6. current year 7. Represents an ideat benchmark 8. Highiights the cost of capacity acquired but not used d. Master-budget capacity utilzation Both a. Theoretical capacity and b. Practical capacity 9. Should be used for long-term pricing purposes 10 Hides the cost of capacity acquired but net used Both c. Normal capacity utlization and d. Master-budget capacity unilzation. If used as the denominator-level concept, would avoid the restatement of unit costs when expected 11 denand levels change