________ provides the lowest estimate of denominator-level capacity.
A)Practical capacity
B)Theoretical capacity
C)Master-budget capacity utilization
D)Normal capacity utilization

Question

Quizplus · Accepted Answer

Master-budget capacity utilization provides the lowest estimate of denominator-level capacity because it is based on expected production levels for a specific period, which often includes allowances for downtime and inefficiencies.

________ Provides the Lowest Estimate of Denominator-Level Capacity