Products with Code No. 10,11,12 are produced in X Production Line. Due to the long preparation time, a single type of product is produced every month, taking into account the current market prices, product costs and demand quantities. The Current Price Demand Data of the Products for the Period of March 20a and the Variable Unit Costs Budgeted at the Commercial Cost Level are as follows. THE BUSINESS MANUFACTURES 1-2 3 SHIFTS A DAY, 24 DAYS A MONTH EACH . DETERMINE THE PRACTICAL CAPACITY OF THE LINE IF IT WORKS 8 HOURS IN A SHIFT. AND DETERMINE HOW MANY SHIFTS YOU NEED TO WORK TO SUPPLY THE CURRENT DEMAND. DETERMINE THE NORMAL CAPACITY AND Idle CAPACITY THAT THE PRODUCTS WILL USE IN CURRENT DEMAND CONSTRUCTIONS. Total Direct Fixed Resource Cost of Products Loaded from the Production Line (TOP RENTAL EXPENSE (2,000$) operator fees 2800$/ shift, maintenance expense(500\$)) ? Desired: FIND OPPORTUNITY COSTS OF PRODUCTS AND DETERMINE NET RETURNS