The correct answer is: D. maximum capacity and actual capacity.
Idle capacity is the difference between the maximum capacity of a plant and the actual capacity that is being used. Maximum capacity is the theoretical maximum output that a plant can produce, while actual capacity is the actual output that is being produced. Idle capacity can occur for a number of reasons, such as machine downtime, absenteeism, or poor planning.
Option A is incorrect because practical capacity is the maximum output that can be achieved on a regular
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