Question: 4 ) The two supply - side measures that may be used in the denominator to calculate a unitized fixed - cost rate are long

4) The two supply-side measures that may be used in the denominator to calculate a unitized fixed-cost rate are long-term measures. The first is unrealistic and excludes any allowance for non-productive idle capacity. It is a 24/7/365 measure called theoretical capacity. The second includes allowance for scheduled maintenance but not for It is called practical capacity.
absorption costing.
master budget capacity.
non-productive idle capacity.
normal capacity.
off-limits idle capacity.
practical capacity.
super-variable costing.
theoretical capacity.
4 ) The two supply - side measures that may be

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