A company estimates overhead to be $400,000 for the year. They have the capacity for 200,000 machine hours, but only expect to use 150,000 machine hours. Which of the following statements are true? Multiple select question. The capacity-related rate remains constant even as the estimated activity changes. The cost of unused capacity will also be the same as long as a capacity-related rate is used. If the predetermined overhead rate is based on estimated activity, it will be lower than $2. The predetermined overhead rate based on capacity is $2 per machine hour