Practical capacity is the denominatorminuslevel concept that$\_\_\_\_\_\_\_\_.$

Question content area bottom

Part $1$

A$.$

is based on the level of capacity utilization that satisfies average customer demand over periods generally longer than one year

B$.$

is based on anticipated levels of capacity utilization for the coming budget period

C$.$

is the maximum level of operations at maximum efficiency

D$.$

reduces theoretical capacity for unavoidable operating interruptions