If the Ballard Institute currently operates at full capacity, then fixed assets would most likely vary directly with sales.

Name: If the Ballard Institute currently operates at full capacity, then fixed assets would most likely vary directly with sales.
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Fixed assets are typically used to support production, and if the Ballard Institute is operating at full capacity, then it is likely that fixed assets would need to increase in order to support increased sales.

If the Ballard Institute Currently Operates at Full Capacity, Then