Vidyalelo
Commerce · Q30

Costing

Graduate and Post Graduate · Commerce · question 30

Q30

Idle capacity of a plant refers to the difference between ________.

A.
maximum capacity and practical capacity
B.
practical capacity and normal capacity
C.
practical capacity and capacity based on sales expectancy
D.
maximum capacity and actual capacity
Answer

Answer: Option D

Solution

Answer: Option D
Solution:
Idle capacity of a plant refers to the difference between maximum capacity and actual capacity. Idle capacity is the remaining amount of capacity left in a company after productive capacity and protective capacity have been eliminated from consideration.