been considering: (Click the icon to view the options.) Read the requirements. More info a. Theoretical capacity-based on three shifts, completion of five motorcycles per shift, and a 360-day year-3 35360=5,400. b. Practical capacity - theoretical capacity adjusted for unavoidable interruptions, breakdowns, and so forth-3 34320=3,840. c. Normal capacity utilization-estimated at 3,240 units. d. Master-budget capacity utilization - the strengthening stock market and the growing popularity of motorcycles have prompted the marketing department to issue an estimate for 2020 of 3,600 units