10. IKEA has a design capacity to refine 6000 sofas each year, but it planned to make 50% of it's designed capacity. However, at the end of year it appeared that 2000 sofas were produced. A. Calculate utilization rounded on two decimals B. Calculate efficiency rounded on two decimals C. Analyse what could be possible cause for the difference between designed and effective capacity. D. Analyse what could be possible reason for difference between effective capacity and actual output..