The minimum efficient scale in the figure below shows that 
Definitions:
Capacity Analysis
The study and evaluation of the production capabilities of a manufacturing facility to understand its maximum output over a period.
Time-Driven Activity-Based Costing
An approach to activity-based costing that uses simple cost drivers like the amount of time required to complete an activity, improving the costing process's simplicity and accuracy.
Tech Support Department
A division within a company responsible for addressing technological issues and providing assistance and guidance on products or services.
Capacity Analysis
The method of calculating the production capabilities required by a company to adapt to fluctuating needs for its products.
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