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Unformatted text preview: it takes into account some unavoidable situa±ons which will stall progress. 3. A master budget capacity can have its benefts and nega±ve ascpects to go with it. The posi±ve side is that you know how much you spend in manuFacturing because you budget it For the beginning oF the year and won't get surprised at the end oF the year. A nega±ve aspect though is that you are probably producing below capacity and the cost will spread across Fewer number oF products....
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- Spring '16
- theoretical capacity