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A shoe manufacturing company has a plant capacity of producing 700 shoes per shift. During the year of 300 working days, 3 shifts of 8 hours with half-hour recess per shift, it produces 35.91 lakh shoes. The Normal Capacity Utilization percentage is ____.

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The syllabus (with weightage):
A. Cost Audit 35%
B. Management Audit 15%
C. Internal Audit, Operational Audit and other related issues 25%
D. Case Study on Performance Analysis 25%

Related Test: CMA Intermediate Exam: Auditing


A shoe manufacturing company has a plant capacity of producing 700 shoes per shift. During the year of 300 working days, 3 shifts of 8 hours with half-hour recess per shift, it produces 35.91 lakh shoes. The Normal Capacity Utilization percentage is ____.






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