What$$ denominator$-$level capacity concepts emphasize the output a plant can$$ supply? What$$ denominator$-$level capacity concepts emphasize the output customers demand for products produced by a$$ plant?

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Part $1$

A$.$

The theoretical capacity and the practical capacity concepts emphasize the output a plant can supply. The normal capacity utilization and the$$ master$-$budget capacity utilization concepts emphasize the demand for a$$ plant's output.

B$.$

The normal capacity utilization and the practical capacity concepts emphasize the output a plant can supply. The theoretical capacity and the$$ master$-$budget capacity utilization concepts emphasize the demand for a$$ plant's output.

C$.$

The theoretical capacity and the$$ master$-$budget capacity utilization concepts emphasize the output a plant can supply. The normal capacity utilization and the practical capacity concepts emphasize the demand for a$$ plant's output.

D$.$

The normal capacity utilization and the$$ master$-$budget capacity utilization concepts emphasize the output a plant can supply. The theoretical capacity and the practical capacity concepts emphasize the demand for a$$ plant's output.