6. Given your answer to (5), which process costs seem the most out of line (too high) for FMMG? Explain. Use the information in Table 7 to look at the process costs per unit. 7. In manufacturing, capacity represents the work that could be performed if all the resources of the factory are used to their full potential. For example, running three shifts a day, a factory should be able to produce a given output per year. A management accountant could then compute unit cost using "practical capacity'' or "actual utilization" as a base.