To further the point the volumes could have a direct negative impact on the production line staff. Regardless if you are manufacturing cars, grading comics or producing widgets there are human nature elements that are in play when evaluating the accuracy and efficiency of a process. With the obvious backlog all graders and associated staff know this and must feel the pressure to “knock the work out” (a scary proposition considering the care we all want them to have with our books and their grading).
I can tell you that in my business a huge backlog, although sometimes welcomed, if perpetual can lead first to overwhelming stress and eventually to discouragement and burn-out among staff. Obviously these feelings could impact the quality of the output. So not only is there risk to losing customers with an unending backlog, but there is a huge potential for a stressful work environment that can lead to staff turnover and a lower quality product.