I do not agree with the statement 'theoretical capacity of a process is the reciprocal of the theoretical flow time of the process' because time is only one variable.
The theoretical capacity of a process can be defined as the ability to perform a given work in a given period of time.
The theoretical capacity of a process is not only dependent on the time that takes to carry out but also on other variables (e.g., temperature, light conditions, etc).
In conclusion, I do not agree with the statement 'theoretical capacity of a process is the reciprocal of the theoretical flow time of the process' because time is only one variable.
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