This is really a question about reconciliation, not about capacity. A line rating on its own is a claim. What a reviewer tests is whether your dated records could have produced what left your gate.
First, the precedent. On the American side, CBP's textile verification teams visit factories precisely to verify production capacity, and the practitioner guidance I have read describes the test as office output figures against what the floor can physically support. So expect the question, even if your auditor has never asked it.
Second, build the chain by date, as Denny says: components received against the bill of materials, boards mounted and tested per shift from your logs and test records, cartons shipped. Each link should hand over to the next without arithmetic gaps.
Third, headcount and power use corroborate. They do not prove.
What I cannot tell you is what the new rule will demand, because nobody has seen it. The moral, as usual: a signed monthly mass balance in the SOP, so the file exists before anyone asks for it.