The advantages of QA at full capacity are:
1. Generation of high revenue and profit making
2. Recruiting more employees
3. Possibility of charging low cost and enlarges the volume.
4. Fixed costs per unit will be at lowest possible level.
Utilization of full capacity will permit QA to produce more ,certainly there will be increase in fixed costs, Any how utilization full capacity cannot control cost.
The disadvantage of QA operating at fully capacity
By doing like this, there will be reduction of wastage But it doesn’t control the costs. as output enlargement restricted by the vary present capacity, rigid capacity prices will be being extend the crosswise that advanced output and must be increasing on a per unit basis, and to the accountant of QA, because the way in which costs ought to best owed obliquely products, markets would be open for issue, but he can’t take decisions concerning scheduling.