TRUE/FALSE 20. Theoretical capacity is the amount of production possible assuming expected downtime for scheduled maintenance and normal breaks and vacations. TRUE/FALSE 21. Unused capacity costs incurred for the benefit of a company's customers (e.g., meet seasonal demands) should be assigned to the customers that require (use) the excess capacity. TRUE/FALSE 22. Tangible customer expectations include how the product's salespeople treat customers and the time required to deliver the product to the customer. TRUE/FALSE 23. A cost of quality system is based on the trade-off between incurring costs to meet product (or service) specifications and the costs of failing to meet those specifications. TRUE/FALSE 24. Internal failure costs include materials wasted in the production process and correcting products before they are sold