Practical Capacity Is Based on Which of the Following Assumptions

Multiple Choice

Practical capacity is based on which of the following assumptions?

A) that absorption costing is used
B) that variable costing is used
C) Production will occur at peak efficiency all the time.
D) Production will occur at peak capacity where feasible (e. g., except for maintenance downtime, repairs, holidays, etc.) .
E) Production can never occur at peak capacity.