I (Click the icon to view the options.) Read the requirements. Requirement 1. Calculate the budgeted fixed manufacturing overhead cost rates under each concept. (Round your answers to two decimal places.) More info a. Theoretical capacity-based on two shifts, completion of four motorcycles per shift, and a 360-day year-2 24360=2,880. b. Practical capacity-theoretical capacity adjusted for unavoidable interruptions, breakdowns, and so forth 23320=1,920. c. Normal capacity utilization-estimated at 1,200 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 1,500 units