QUESTION 1 The denominator-level concept based on the level of output that will satisfy average customer demand over a specified time period. Theoretical capacity Practical capacity Normal capacity Master-budget capacity QUESTION 2 A manufacturing firm is able to produce 2,000 pairs of shoes per hour, at maximum efficiency. However it is only able to produce 1,800 pairs per hour after considering idle time for maintenance and holidays. There are three eight-hour shifts each day. Production is actually 1,600 pairs of shoes per hour due to unavoidable operating interruptions. The plant is expected to run every day but was only able to operate for 27 days in June. What is the practical capacity for the month of June? 1,488,000 pairs 1,440,000 pairs 1,036,800 pairs 1,296,000 pairs