The formula to calculate the Business Capacity (BC) is:
\[ \text{BC} = \frac{\text{CO}}{\left(\frac{\text{UR}}{100}\right)} \]
Where:
Let's say the current output (CO) is 500 units and the utilization rate (UR) is 80%. Using the formula:
\[ \text{BC} = \frac{500}{\left(\frac{80}{100}\right)} = 625 \, \text{units} \]
So, the business capacity is 625 units.