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Best Operating Level: Which Option and Why?

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Which best reflects a Best operating level:

(1) company is working at 99%
(2) company is working at 102%
(3) company is produced 1112 widgets last year and its BOL is 1112
(4) company is working at 100.5% of capacity

Which and why?

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(3) best reflects a best operating level.

The best operating level is the ...

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