A number of terms are listed below: Absorption costing …………. super-variable costing Theoretical capacity ………… practical capacity Normal capacity ………….. master budget capacity Non-productive idle capacity ……… off-limits idle capacity REQUIRED Select the terms from the above list to complete the following sentences. When the full costs of production are included this is called ________________, but it is sometimes more appropriate to use either variable costing or to include only direct materials called throughput or ___________________. The two types of demand capacity that can be used in the denominator to calculate a unitized fixed-cost rate are long-term demand ________________ or short-term demand called ________________. The only acceptable measure for CRA is ______________________, while the only GAAP compliant measure to value inventory and COGS is capacity. The two supply side measures that may be used in the denominator to calculate a unitized fixed-cost rate are long-term measures. The first is unrealistic and excludes any allowance for __________________. It is a 24/7/365 measure called ___________________________. The second includes allowance for scheduled maintenance and but not for ________________. It is called. ________________.