Which of the following statements regarding capacity is incorrect?
A. It does not make sense to define the term 'maximum capacity' of a process.
B. Effective capacity is generally less than the theoretical capacity.
C. Capacity is the maximum output that could be produced over a period.
D. Capacity can be measured in several units such as hours of output, number of units produced, number of customers served, etc.
E. None of the listed answers