Which of the following statements is true?

In a Capacity Analysis report in time$-$based activity$-$based costing, the unused capacity in minutes is computed by subtracting the total minutes used to meet demand from the total minutes available to meet demand.

In a Capacity Analysis report in time$-$based activity$-$based costing, the unused capacity in number of employees is computed by multiplying the unused capacity in minutes by the practical capacity per employee in minutes.

In a Capacity Analysis report in time$-$based activity$-$based costing, the impact on expenses of matching capacity with demand is computed by multiplying the potential adjustment in the number of employees by the average salary per employee.